Limitation of application of chapter . —N —Nothing in this Chapter shall apply to tea— — THE TEA ACT, 1953

Limitation of application of chapter . —N —Nothing in this Chapter shall apply to tea—

24. Limitation of application of chapter . —N —Nothing in this Chapter shall apply to tea— (a) proved to the satisfaction of the 1 [Commissioner of Customs] to have been imported into India from any part 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 packages 2 [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.

Section 24