Crazy issue! EVERYTHING is dutiable when you travel back to India ... the thing is that a 32" TV costs around QR2100 and that is just about 'right' for the official INR25,000 'free' duty allowance allowed by the GoI. At least at Mumbai, the 32" TV with its overall packaging is roughly the same as a large suitcase. A 40" towers over the suitcases and that is where the fun starts ... cop says kitna bada TV lekar jaa raha hai? You say 32-34-36 and Pandurang the cop says come into the corner. The official duty free allowance is INR25,000 anything over that can be charged duty ... remember that INR25,000 includes your duty free liquor and the cigarettes, though Mumbai police rarely bothers with those. Don't know where you intend travelling to but remember that INR25,000 is official duty free allowance. Hope for the best, plan for the worst!