Appendix B

(1) Articles allowed free of duty
(2)
(i) Passengers of and above 12 years of age  and returning after stay abroad of more than  three days. (i) Used personal effects, excluding jewellery, 
required for satisfying daily necessities of life.
(ii) Articles other than those mentioned in 
Annex. I up to a value of Rs. 3,000 if these are  carried on the person or in the accompanied  baggage of the passenger.
(ii) Passengers up to 12 years of age and  returning after stay abroad of more than  three days. (i) Used personal effects, excluding jewellery, 
required for satisfying daily necessities of life.
(ii) Articles other than those mentioned in 
Annex. I up to a value of Rs. 750 if these are 
carried on the person or in the  accompanied baggage of the passenger.
Explanation.-The free allowance under this rule shall not be allowed to be pooled with the free allowance of any other passenger .