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Section 3A – THE CUSTOMS TARIFF ACT,1975

THE CUSTOMS TARIFF ACT,1975

3A. Special additional duty

1. Any article which is imported into India shall in addition be liable to a duty (hereinafter referred to in this section as the special additional duty), which shall be levied at a rate to be specified by the Central Government, by notification in the Official Gazette, having regard to the maximum sales tax, local tax or any other charges for the time being leviable on a like article on its sale or purchase in India :

Provided that until such rate is specified by the Central Government, the special additional duty shall be levied and collected at the rate of eight per cent of the value of the article imported into India.

Explanation.- In this sub-section, the expression “maximum sales tax, local tax or any other charges for the time being leviable on a like article on its sale or purchase in India” means the maximum sales-tax, local tax, other charges for the time being in force, which shall be leviable on a like article, if sold or purchased in India, or if a like article is not so sold or purchased which shall be leviable on the class or description of articles to which the imported article belongs.

2. For the purpose of calculating under this section the special additional duty on any imported article, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act,1962 (52 of 1962) or section 3 of this Act, be the aggregate of-

i. the value of the imported article determined under sub-section (1) of section 14 of the Customs Act,1962 (52 of 1962) or the tariff value of such article fixed under sub-section (2) of that section, as the case may be;

ii. any duty of customs chargeable on that article under section 12 of the Customs Act,1962 (52 of 1962), and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include (with retrospective effect from 1st day of March 2002) –

a. the safeguard duty referred to in section 8B and 8C;

b. the countervailing duty referred to in section 9.

c. anti-dumping duty referred to in section 9A;

d. special additional duty referred to in sub-section (1) and

iii. the additional duty of customs chargeable on that article under section 3 of this Act.

The duty chargeable under this section shall be in addition to any other duty imposed under this Act or under any other law for the time being in force.

The provisions of the Customs Act,1962 (52 of 1962), and the rules and regulations made thereunder, including those relating to refunds and exemptions from duties shall, so far as may be, apply to the duty chargeable under this section as they apply in relation to the duties leviable under that Act.

Nothing contained in this section shall apply to any article, which is chargeable to additional duties levied under sub-section (1) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act,1957 (58 of 1957).

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THE CUSTOMS TARIFF ACT,1975

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