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Section-78 Determination of Rate of Duty and Tariff Valuation in Respect of Baggage
Section-78 Determination of Rate of Duty and Tariff Valuation in Respect of Baggage. –
The rate of duty and tariff valuation, if any, applicable to baggage shall be the rate and valuation in force on the date on which a declaration is made in respect of such baggage under section 77.
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