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of <h1>Amendment to Customs Tariff Act: Aligning Imported Goods Valuation with Domestic Tariff Values under Section 3</h1> Clause 93 of the Finance (No. 2) Bill, 2009 proposes an amendment to section 3 of the Customs Tariff Act, 1975. It introduces a proviso that if the Central Government sets a tariff value for a domestically produced or manufactured article under section 3(2) of the Central Excise Act, 1944, the same tariff value will apply to similar imported articles. This amendment aims to align the valuation of imported goods with the tariff values established for domestic goods for the purpose of central excise duty collection.
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