Ntf No.326/1976 Dated 2-8-1976
- Document type
- Notification
- Reference no.
- 00
- Dated
- Category
- Export Tariff
Gifts or Free Samples by Air
CUS NTF No.326/1976-Cus DATED 2-8-1976 Exemption to gifts or free samples 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 -
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of all goods (other than block mica, skins of reptiles and wild animals);and
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of block mica and of skins of reptiles and wild animals the value of which does not exceed fifty rupees,
which does not exceeds fifty rupees, when exprted 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). "