goods imported by members of crew of ships or aircrafts; or
(b) goods— | Tariff Heading |
| (i) | wines of fresh grapes, including fortified wines; grape must other than that of heading 20.09 | 22.04 |
| (ii) | vermouth and other wine of fresh grapes flavoured with plants or aromatic substances | 22.05 |
| (iii) | undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages | 22.08 |
| (iv) | unmanufactured tobacco; tobacco refuse | 24.01 |
| (v) | cigars, cheroots, cirgarillos and cigarettes, of tobacco or of tobacco substitutes | 24.02 |
| (vi) | other manufactured tobacco and manufactured tobacco substitutes; “homogenized” or “reconstituted” tobacco, tobacco extracts and essences | 24.03 |
| (vii) | articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal | 71.13 |
| (viii) | imitation jewellery | 71.17 |