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EXTRACTS FROM THE CUSTOMS TARIFF ACT 1975 (51 OF 1975) -Levy of additional duty equal to excise duty sales tax local taxes and other charges.

Annexure - Annexure - Goods and Services Tax - Annexure - EXTRACTS FROM THE CUSTOMS TARIFF ACT, 1975 (51 OF 1975) * * * * * Levy of additional duty equal to excise duty, sales tax, local taxes and other charges. 3.(1) * * * * * (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 anything contained in section 14 of the Cus .....

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rticle 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- (i) * * * * * (ii) the goods specified by notification in the Official Gazette under section 3 read with clause (1) of Explanation III of the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955.) the value of the imported article shall be deemed to be the retail sa .....

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