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Government of India

Ministry of Finance

(Department of Revenue)

20-3-1990

Notification No. 136/90-Customs

Baggage- effective rate of 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. 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 allowance admissible to such passenger or member under the Baggage Rules, 1998.

60% ad valorem

On the unaccompanied baggage.

60% 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 anyother 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;

(iv) Omitted;

(v) Goods imported “through a courier service.

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

Notification No. 136/90-Cus., dated 20-3-1990 as  amended  by Notifications No; 113/92-Cus., dated 1-3-1992;  No. 158/92-Cus. dated 08-04-1992; No. 84/93-Cus., dated 28-2-1993; No. 131/93-Cns. dated 15-6-1993;  No. 92/94-Cus., dated 1-3-1994; No. 130/94-Cns. dated 15-6-1994; No. 66/95-Cns., dated 16-3-1995;  No. 48/96-Cus. dated 23-7-1996; No. 19/97-Cus., dated 1-3-1997 , No. 28/98-Cus. dated 2-6-1998 and No. 20/2001-Cus dated 1-03-2001

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