TMI BlogOmittedX X X X Extracts X X X X X X X X Extracts X X X X ..... hich 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962) or section 3 of this Act, be the aggregate of— (i) the value of the imported article determined under subsection (1) of section 14 of the Customs Act, 1962 (52 of 1962) or the tariff value of such article fixed under subsection (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time being in force. (4) 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. (5) Nothing contained in this section shall apply to any articl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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