Notification No. 326/76-Cus Dated 02-08-76

Exemption available on gifts/free samples when exported by air out of India.- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts gifts or free samples -

(i) of all goods (other than block mica, skins of reptiles and wild animals ); and

(ii) of block mica and of skins of reptiles and wild animals the value of which does not exceeds fifty rupees, when exported by air out of India, from the whole of the duty of customs leviable thereon under the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975).