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        F. Acts / Amendment Acts

        Section 72 - Substitution of new section for section 3

        Finance Act, 2005
        Chapter IV
        INDIRECT TAXES

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        Additional duty on imports equals excise on like domestic articles, with prescribed valuation and specific exclusions. Imposes an additional duty on imported articles equal to the excise duty leviable on a like article produced or manufactured in India, calculated at the applicable percentage of the imported article's value; defines value for such calculation as the transaction or tariff value aggregated with customs duties and specified additions, subject to enumerated exclusions and special retail-price valuation where applicable.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Additional duty on imports equals excise on like domestic articles, with prescribed valuation and specific exclusions.

                                Imposes an additional duty on imported articles equal to the excise duty leviable on a like article produced or manufactured in India, calculated at the applicable percentage of the imported article's value; defines value for such calculation as the transaction or tariff value aggregated with customs duties and specified additions, subject to enumerated exclusions and special retail-price valuation where applicable.


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