Notification No. 183/86-Cus Dated 01-03-86
Exemption from additional duty on baggage imported by passenger or crew member. -In
exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962), and in supersession of the notification of the
Government of India in the Ministry of Finance (Department of Revenue) No.
194-Customs, dated the 26th September, 1980, the Central Government, being
satisfied that it is necessary in the public interest so to do, hereby exempts
all goods falling under heading No. 98.03 of the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975), when imported into India by a passenger or a
member of the crew as baggage, from the whole of the 1[integrated
tax under sub-section (7) of section 3] OLD[additional duty leviable
thereon under section 3] of the said Customs Tariff Act.
1. Substituted Vide: Notification No.43/2017-Customs Dated 30/06/2017
as amended by Notification No. 48/96-Cus dt 23-7-1996.