CHAPTER - 98

PROJECT IMPORTS; LABORATORY CHEMICALS; PASSENGERS" BAGGAGE, PERSONAL IMPLEMENTATIONS BY AIR OR POST; SHIP STORES

Note:-

1. This chapter is to be taken to apply to all goods which satisfy the conditions prescribed therein, even though they may be covered by a more specific heading elsewhere in the schedule.

2. Heading 9801 is to be taken to apply to all goods which are imported in accordance with the regulations made under Section 157 of the Customs Act, 1962 (52 of 1962) and expressions used in this heading shall have the meaning assigned to them in the said regulations.

3. Heading 9802 and 9803 are taken not to apply to:

a) Motor vehicles

b) Alcoholic drinks

c) Goods imported through Courier Service

4. Heading 9802 is to be taken not to apply to articles imported by a passenger or a member of a crew under an import license or a Customs Clearance Permit either for his own use or on behalf of others.

5. Heading 9803 is to be taken not to apply to articles imported under an import license or a Customs Clearance permit.

Section XXI