Customs Tariff Act, 1975
The full text of the Customs Tariff Act, 1975 in order: 22 sections in 1 chapter, each with the notifications, circulars and judgments that apply to it, and a plain-English explanation.
History
- 18 Aug 1975 — Enacted (Act 51 of 1975)
- 2 Aug 1976 — Came into force (Notification No. 398-Cus., dated 31 July 1976; Gazette of India, Extraordinary, Part II, s.3(i))
- 2 Aug 1976 — Repealed the Indian Tariff Act, 1934 (Section 13, Customs Tariff Act, 1975)
- 13 May 2005 — Section 3 substituted (Finance Act, 2005 (18 of 2005), s.72)
Customs Tariff Act, 1975
- 1 — Short title, extent and commencement
- 2 — Duties specified in the Schedules to be levied
- 3 — Levy of additional duty equal to excise duty, sales tax, local taxes and other charges
- 3A — Omitted [****] (omitted)
- 4 — Levy of duty where standard rate and preferential rate are specified
- 5 — Levy of a lower rate of duty under a trade agreement
- 6 — Power of Central Government to levy protective duties in certain cases (omitted)
- 7 — Duration of protective duties and power of Central Government to alter them
- 8 — Emergency power of Central Government to increase or levy export duties
- 8A — Emergency power of Central Government to increase import duties
- 8B — Power of Central Government to impose safeguard duty
- 8C — Omitted [****] (omitted)
- 9 — Countervailing duty on subsidized articles
- 9A — Anti- dumping duty on dumped articles
- 9AA — Refund of anti-dumping duty in certain cases
- 9B — No levy under Section 9 or Section 9A in certain cases
- 9C — Appeal
- 10 — Rules to be laid before Parliament
- 11 — Power of Central Government to alter duties under certain circumstances
- 11A — Power of Central Government to amend First Schedule
- 12 — Repeal and saving
- 13 — Consequential amendment of Act 52 of 1962