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of <h1>Section 3 of Customs Tariff Act: Additional Duty on Imports Mirrors Local Excise, Includes GST and State Excise for Alcohol.</h1> Section 3 of the Customs Tariff Act, 1975, mandates an additional duty on imported goods equivalent to the excise duty applicable to similar goods manufactured in India. This duty also considers sales tax, local taxes, and other charges. For alcoholic imports, the Central Government may specify the duty rate based on state excise duties. The value of imported goods for duty calculation includes customs duties but excludes certain duties like safeguard and anti-dumping duties. The section also addresses integrated tax and GST compensation cess, ensuring these are applied in addition to existing duties and taxes. The Customs Act provisions apply to these duties.
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