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https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00039_197551_1554713855359&sectionId=49804&sectionno=1&orderno=1
1975-08-18T00:00:00
The Customs Tariff Act, 1975
An Act to consolidate and amend the law relating the Customs Duties.
197551
Ministry of Finance
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 date1 as the Central Government may, by notification in the Official Gazette, appoint.1. 2nd August, 1976, vide notification No. 398-Cus., dated 31st July, 1976, see Gazette of India, Extr...
0
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 date1 as the Central Government may, by notification in the Official Gazette, appoint.1.2nd August, 1976, vide notification No.398-Cus., dated 31st July,...
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00039_197551_1554713855359&sectionId=49805&sectionno=2&orderno=2
1975-08-18T00:00:00
The Customs Tariff Act, 1975
An Act to consolidate and amend the law relating the Customs Duties.
197551
Ministry of Finance
2
Duties specified in the Schedules to be levied
The rates at which duties of customs shall be levied under the Customs Act, 1962 (52 of 1962), are specified in the First and Second Schedules.
0
Duties specified in the Schedules to be levied The rates at which duties of customs shall be levied under the Customs Act, 1962 (52 of 1962), are specified in the First and Second Schedules.
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00039_197551_1554713855359&sectionId=49806&sectionno=3&orderno=3
1975-08-18T00:00:00
The Customs Tariff Act, 1975
An Act to consolidate and amend the law relating the Customs Duties.
197551
Ministry of Finance
3
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
1[3. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges--(1) Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produ...
0
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges 1[3.Levy of additional duty equal to excise duty, sales tax, local taxes and other charges--(1) Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional...
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00039_197551_1554713855359&sectionId=49806&sectionno=3&orderno=3
1975-08-18T00:00:00
The Customs Tariff Act, 1975
An Act to consolidate and amend the law relating the Customs Duties.
197551
Ministry of Finance
3
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
1[3. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges--(1) Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produ...
1
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges (2) For the purpose of calculating under sub-sections (1) and (3), the additional duty on any imported article, where such duty is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anyt...
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00039_197551_1554713855359&sectionId=49806&sectionno=3&orderno=3
1975-08-18T00:00:00
The Customs Tariff Act, 1975
An Act to consolidate and amend the law relating the Customs Duties.
197551
Ministry of Finance
3
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
1[3. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges--(1) Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produ...
2
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges clared, the maximum of such retail sale price shall be deemed to be the retail sale price for the purposes of this section.
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00039_197551_1554713855359&sectionId=49806&sectionno=3&orderno=3
1975-08-18T00:00:00
The Customs Tariff Act, 1975
An Act to consolidate and amend the law relating the Customs Duties.
197551
Ministry of Finance
3
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
1[3. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges--(1) Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produ...
3
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00039_197551_1554713855359&sectionId=49806&sectionno=3&orderno=3
1975-08-18T00:00:00
The Customs Tariff Act, 1975
An Act to consolidate and amend the law relating the Customs Duties.
197551
Ministry of Finance
3
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
1[3. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges--(1) Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produ...
4
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00039_197551_1554713855359&sectionId=49806&sectionno=3&orderno=3
1975-08-18T00:00:00
The Customs Tariff Act, 1975
An Act to consolidate and amend the law relating the Customs Duties.
197551
Ministry of Finance
3
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
1[3. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges--(1) Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produ...
5
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00039_197551_1554713855359&sectionId=49806&sectionno=3&orderno=3
1975-08-18T00:00:00
The Customs Tariff Act, 1975
An Act to consolidate and amend the law relating the Customs Duties.
197551
Ministry of Finance
3
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
1[3. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges--(1) Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produ...
6
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00039_197551_1554713855359&sectionId=49806&sectionno=3&orderno=3
1975-08-18T00:00:00
The Customs Tariff Act, 1975
An Act to consolidate and amend the law relating the Customs Duties.
197551
Ministry of Finance
3
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
1[3. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges--(1) Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produ...
7
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00039_197551_1554713855359&sectionId=49806&sectionno=3&orderno=3
1975-08-18T00:00:00
The Customs Tariff Act, 1975
An Act to consolidate and amend the law relating the Customs Duties.
197551
Ministry of Finance
3
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
1[3. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges--(1) Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produ...
8
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges ] 6 [Provided further that in the case of an article imported into India, where the Central Government has fixed a tariff value for the like article produced or manufactured in India under sub-section (2) of section 3 of the Central ...
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00039_197551_1554713855359&sectionId=49806&sectionno=3&orderno=3
1975-08-18T00:00:00
The Customs Tariff Act, 1975
An Act to consolidate and amend the law relating the Customs Duties.
197551
Ministry of Finance
3
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
1[3. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges--(1) Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produ...
9
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges Explanation--In this sub-section, the expression sales tax, value added tax, local tax or any other charges for the time being leviable on a like article on its sale, purchase or transportation in India means the sales tax, value add...
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00039_197551_1554713855359&sectionId=49806&sectionno=3&orderno=3
1975-08-18T00:00:00
The Customs Tariff Act, 1975
An Act to consolidate and amend the law relating the Customs Duties.
197551
Ministry of Finance
3
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
1[3. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges--(1) Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produ...
10
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
https://www.indiacode.nic.in/show-data?actid=AC_CEN_2_2_00039_197551_1554713855359&sectionId=49806&sectionno=3&orderno=3
1975-08-18T00:00:00
The Customs Tariff Act, 1975
An Act to consolidate and amend the law relating the Customs Duties.
197551
Ministry of Finance
3
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
1[3. Levy of additional duty equal to excise duty, sales tax, local taxes and other charges--(1) Any article which is imported into India shall, in addition, be liable to a duty (hereafter in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produ...
11
Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
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