Additional customs duty equalisation: imports taxed to match domestic excise burden and exemptions available by notification.

Imported articles attract an additional customs duty equal to the effective rate of basic excise duty leviable on a like domestic article; if no like article is produced in India, the duty equals that leviable on the class or description of articles to which the import belongs. Exemptions and effective rates are governed by notifications and schedules under customs and central excise.

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