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Special duties of customs

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..... of the value of the goods as determined in accordance with the provisions of section 14 of the Customs Act. 2[Provided that in the case of goods falling under heading Nos. 27.09 to 27.15 and heading No. 98.01 of the said First Schedule, the provisions of this sub-section shall have effect as if for the words "five per cent.", the words "two per cent." had been substituted.] (2) Sub-section (1) s .....

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..... ms on such goods under that Act or those rules and regulations, as the case may be.     *************** NOTES:- 1.  Substituted vide Section 3 of the Finance (Amendment) Act, 1998 dated 07-07-1998 w.e.f. 16-09-1997 before it was read as, "two per cent." 2.  Substituted vide Section 3 of the Finance (Amendment) Act, 1998 d .....

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