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<h1>Challenge to application and valuation rules for Section 3A special additional duty on imported goods, excluding safeguards and CVD/ADD</h1> Section 3A, now omitted, formerly imposed a special additional duty on imported articles at a government-specified rate, defaulting to 8% until fixed. For levy purposes the dutiable value included the article's customs value and certain customs/additional duties but expressly excluded safeguard, countervailing, anti-dumping duties and the special additional duty itself. This duty was payable in addition to other duties, and Customs Act provisions (including refunds and exemptions) applied to it so far as practicable. The section did not apply where additional duties under the specified excise statute were chargeable.