Limitation of Application of Chapter
Nothing in this Chapter shall apply to tea--
(a) proved to the satisfaction of the2[Commissioner of Customs ] to have been imported into India from any port outside India; or
(b) shipped as stores on board any vessel or aircraft in such quantity as the Customs-Collector considers reasonable having regard to the number of the crew and passengers and length of the voyage on which the vessel or aircraft is about to depart; or
(c) exported by post in packages1[not exceeding five kilograms] in weight, or
(d) exported with the previous sanction of the Central Government, within the limits prescribed in this behalf, by a Red Cross Society or by any organisation for providing amenities for troops overseas, or
(e) taken as part of the personal luggage of a passenger.
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1. Substituted for "not exceeding ten pounds avoirdupois" by the Customs Duties and Cesses (Conversion to Metric Units) Act, 1960 (49 of 1960), Section 8 (w.e.f.1-10-1960).
2.Substituted for the word "Collector" by Finance Act, 1995, w.e.f. 26.05.1995.