THE CUSTOMS TARIFF ACT,1975
(ACT NO. 51 OF 1975)
An Act to consolidate and amend the law relating to Customs Duties.
BE it enacted by Parliament in the Twenty-sixth Year of the Republic of India as follows –
1. Short title, extent and commencement
1. This Act may be called THE CUSTOMS TARIFF ACT,1975.
2. It extends to the whole of India.
3. It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.