Passengers arriving from countries other than Nepal, Bhutan or Myanmar

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....clearance free of duty articles in his bona fide baggage, that is to say, - (a) used personal effects and travel souvenirs; and (b) articles other than those mentioned in Annexure-I, upto the value of fifty thousand rupees if these are carried on the person or in the accompanied baggage of the passenger: Provided that a 1[tourist of foreign origin] , not being an infant, shall be allowed cle....

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....a foreigner residing in India or a tourist of Indian origin, not being an infant, arriving from any country other than Nepal, Bhutan or Myanmar, shall be allowed clearance free of duty articles in his bona fide baggage, that is to say, used personal effects, travel souvenirs and articles other than those mentioned in Annexure I, upto the value of fifty thousand rupees if these are carried on the p....