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<h1>Customs Tariff Act amended: Section 8B ensures Customs Act provisions apply to duties, covering rates, refunds, and penalties.</h1> Section 8B of the Customs Tariff Act has been amended to replace sub-section (9) with a new provision. This new sub-section clarifies that the provisions of the Customs Act, 1962, along with all related rules and regulations, will apply to the duties chargeable under this section. This includes provisions concerning the determination of duty rates, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences, and penalties, ensuring consistency with duties levied under the Customs Act and its associated rules and regulations.