24. Limitation of application of chapter.-

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.