Imported goods previously bore a special additional duty with specified valuation rules, exclusions, and an 8% default rate. Section 3A formerly imposed a special additional duty on imported articles, at a Central Government-notified rate with an interim 8% default; valuation for the duty included customs value, customs duties and additional duty under section 3 while excluding safeguard, countervailing and anti-dumping duties and the special additional duty itself; the duty was additional to other duties and, so far as applicable, subject to Customs Act provisions on refunds and exemptions; it did not apply to articles chargeable under the Additional Duties of Excise (Goods of Special Importance) Act.