https://www.taxtmi.com/acts?id=8925 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. en-us Fri, 25 Jul 2008 15:06:33 +0530 Mon, 09 Feb 2026 15:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8925 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. Act-Rules Customs Fri, 25 Jul 2008 15:06:33 +0530 https://www.taxtmi.com/acts?id=8925