Subs. by Act 13 of 2018, s. 58, for cl . (2) (w.e.f. 28-3-2018). — LIST OF AMENDING ACTS

7. Subs. by Act 13 of 2018, s. 58, for cl . (2) (w.e.f. 28-3-2018). * Subject to verification and confirmation by the administrative ministry. (e) the origin of such goods determined in accordance with the provisions of the Customs Tariff Act or the rules made thereunder, if the amount of duty, tax, cess or any other sum is affected by the origin of such goods; (f) any other specific factor which affects the duty, tax, cess or any other sum payable on such goods, and includes provisional assessment, self-assessment, re-assessment and any assessment in which the duty assessed is nil;] (3) “baggage” includes unaccompanied baggage but does not include motor vehicles;

Section 7