CUS NTF NO.326/1976 DATE 02/08/1976

This notification exempts gifts or free samples when exported by air
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 the value of 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).

Presented by eximkey.com