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<h1>Customs Tariff Act, 1975, Section 3 amended: New rules align duties with Customs Act, 1962 provisions.</h1> Section 3 of the Customs Tariff Act, 1975, is amended to replace sub-section (12) with a new provision. This new sub-section stipulates that the provisions of the Customs Act, 1962, and all associated rules and regulations, including those concerning duty rates, assessments, exemptions, refunds, interest, recovery, appeals, offences, and penalties, will apply to duties or taxes under this section. These provisions will be applicable in the same manner as they apply to duties under the Customs Act, 1962, and its rules and regulations.