Notification No. 183/86-Cus., dated 1-3-1986
Baggage-Additional Duty
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in suppression
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 additional duty leviable thereon
under section 3 of the said Customs Tariff Act.
Notification No. 183/86-Cus., dated 1-3-1986 as amended by Notification No. 48/96-Cus., dated 23-7-1996.