Mr. Harrison of foreign origin has come on travel visa, to tour in India. He carries with him, as part of baggage, the following: Particulars Value…

Mr. Harrison of foreign origin has come on travel visa, to tour in India. He carries with him, as part of baggage, the following: Particulars Value in ₹ Travel souvenir 85,000 Other articles carried on in person 1,50,000 120 sticks of cigarettes of ₹ 100 each 12,000 Fire arm with 100 cartridges (value includes the value of cartridges at @ ₹ 500 per cartridge). 1,00,000 Compute the customs duty payable at concessional rate on baggage.