TMI BlogSubstitution of new section for section 3X X X X Extracts X X X X X X X X Extracts X X X X ..... n a like article is leviable at any percentage of its value, the additional duty to which the imported article shall be so liable shall be calculated at that percentage of the value of the imported article: Provided that in case of any alcoholic liquor for human consumption imported into India, the Central Government may, by notification in the Official Gazette, specify the rate of additional duty having regard to the excise duty for the time being leviable on a like alcoholic liquor produced or manufactured in different States or, if a like alcoholic liquor is not produced or manufactured in any State, then, having regard to the excise duty which would be leviable for the time being in different States on the class or description of alco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... countervailing duty referred to in section 9; and (d) the anti-dumping duty referred to in section 9A: Provided that in case of an article imported into India, (a) in relation to which it is required, under the provisions of the Standards of Weights and Measures Act, 1976(60 of 1976) or the rules made there under or under any other law for the time being in force, to declare on the package thereof the retail sale price of such article; and (b) where the like article produced or manufactured in India, or in case where such like article is not so produced or manufactured, then, the class or description of articles to which the imported article belongs, is the goods specified by notification in the Official Gazette under sub-section (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uantum of the excise duty payable on the raw materials, components or ingredients used in the production or manufacture of such like article. (5) If the Central Government is satisfied that it is necessary in the public interest to levy on any imported article [whether on such article duty is leviable under sub-section (1) or, as the case may be, sub-section (3) or not] such additional duty as would counter-balance the 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, it may, by notification in the Official Gazette, direct that such imported article shall, in addition, be liable to an additional duty at a rate hot exceeding four per ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the same manner as, a duty of customs, but does not include-- (a) the duty referred to in sub-section (5); (b) the safeguard duty referred to in sections 8B and 8C; (c) the countervailing duty referred to in section 9; and (d) the anti-dumping duty referred to in section 9A. (7) 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. (8) The provisions of the Customs Act, 1962(52 of 1962) and the rules and regulations made there under, including those relating to drawbacks, refunds and exemption 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 unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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