Notification No. 136/90-Cus Dated 20-03-90

Effective rates of duty on goods imported as baggage.- 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 Finence (Department of Revenue) No. 58-Customs, dated the 1st March, 1983, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts articles falling under heading No. 98.03 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), specified in column (1) of the Table hereto annexed, when imported into India by a passenger or a member of a crew as baggage, from so much of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (2) of the said Table.

TABLE
 

Description of Articles                                                                      Rate

                    (1)                                                                                         (2)
 

Any article the value of which exceeds the duty free                                      35% ad valorem
allowance admissible to such passenger or member under
the Baggage Rules, 1998

On the unaccompanied baggage                                                                 35% ad valorem
 

Explanation - Where the value of any one article exceeds the duty free allowance admissible to such passenger or member under the Baggage Rules, 1994, the amount of duty shall be calculated only on the value in excess of the duty free allowance so admissible to the extent not availed of by such passenger or member for clearing any other article of baggage, if any.

2. Nothing contained in this notification shall apply to -

 (i) omitted;
(ii) fire arms;
(iia) cartridges of fire arms exceeding 50;
(iii) cigarettes, cigars or tobacco in excess of the quantity prescribed for importation free of duty under the relevant baggage rules; and
(iv) omitted;
(v) goods imported through a courier service.
 

3.This notification shall come into force on the 1st day of April, 1990.

as amended by Notification Nos. 113/92-Cus dt 1-3-1992, No. 158/92-Cus dt 8-4-1992, No. 84/93-Cus dt 28-2-1993, No. 131/93-Cus dt 15-6-1993, No. 92/94-Cus dt 1-3-1994, No. 130/94-Cus dt 15-6-1994, No. 66/95-Cus dt 16-3-1995, No. 48/96-Cus dt 23-7-1996, No. 19/97-Cus dt 1-3-1997, No. 28/98-Cus dt 2-6-1998, No. 20/2001-Cus dt 1-3-2001, No. 28/2003-Cus dt 1-3-2003, No. 33/2004-Cus dt 3-2-2004 and No. 16/2005-Cus dt 1-3-2005.