https://www.taxtmi.com/acts?id=24152 The amendment to section 3 of the Customs Tariff Act imposes integrated tax and Goods and Services Tax compensation cess on imported articles as additions to customs duty. Valuation for these levies is the aggregate of the customs value or tariff value and any customs duties or statutory additions, excluding the integrated tax and compensation cess themselves. Provisions and procedures of the Customs Act, including drawbacks, refunds and exemptions, apply to these charges so far as practicable. en-us Sat, 01 Apr 2017 17:47:38 +0530 Fri, 07 Apr 2017 13:15:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24152 The amendment to section 3 of the Customs Tariff Act imposes integrated tax and Goods and Services Tax compensation cess on imported articles as additions to customs duty. Valuation for these levies is the aggregate of the customs value or tariff value and any customs duties or statutory additions, excluding the integrated tax and compensation cess themselves. Provisions and procedures of the Customs Act, including drawbacks, refunds and exemptions, apply to these charges so far as practicable. Act-Rules Bills Sat, 01 Apr 2017 17:47:38 +0530 https://www.taxtmi.com/acts?id=24152