birey,

The listing of allowed goods are just funny . Listings like pen drive, children's tricycle, binocular, stethescope, fishing rod, etc. are disallowed more than one piece.  If i two pieces of pen drive, do i make living by trading the extra piece? the rules there are just sound very weired in this era.... i didn't mean to evade tax, but to tax on genuine volumes and big ticket items....

i wish best luck to Dr. Bharat Mohan Adhikari!