https://www.taxtmi.com/acts?id=24170 Additional duty equal to excise and similar charges is levied in addition to other duties; for value based rates the import value aggregates customs duty under section 12 and any sums charged as additions to customs duty, but excludes specified duties. For certain notified goods, notably medicinal and toilet preparations, the value may be deemed to be the declared retail sale price less any notified abatement, with the highest declared retail price prevailing where multiple prices are shown. Procedural provisions of the Customs Act, including drawbacks, refunds and exemptions, apply to this duty so far as may be. en-us Sat, 01 Apr 2017 18:13:53 +0530 Sat, 01 Apr 2017 18:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24170 Additional duty equal to excise and similar charges is levied in addition to other duties; for value based rates the import value aggregates customs duty under section 12 and any sums charged as additions to customs duty, but excludes specified duties. For certain notified goods, notably medicinal and toilet preparations, the value may be deemed to be the declared retail sale price less any notified abatement, with the highest declared retail price prevailing where multiple prices are shown. Procedural provisions of the Customs Act, including drawbacks, refunds and exemptions, apply to this duty so far as may be. Act-Rules Bills Sat, 01 Apr 2017 18:13:53 +0530 https://www.taxtmi.com/acts?id=24170