Section 24: Limitation of application of chapter.

Nothing in this Chapter shall apply to tea—

(a) proved to the satisfaction of the 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 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.