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<h1>Integrated tax on imports and GST compensation cess prescribed, with valuation rules and Customs Act procedures applied.</h1> The amendment to section 3 of the Customs Tariff Act imposes integrated tax and Goods and Services Tax compensation cess on imported articles as additions to customs duty. Valuation for these levies is the aggregate of the customs value or tariff value and any customs duties or statutory additions, excluding the integrated tax and compensation cess themselves. Provisions and procedures of the Customs Act, including drawbacks, refunds and exemptions, apply to these charges so far as practicable.