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....al duty referred to in sub-section (1); and" 3. Omitted vide Section 73 of Finance Act, 2005 w.e.f. 13-05-2005 before it was read as, "^1[3A. Special additional duty. (1) Any article which is imported into India shall in addition be liable to a duty (hereafter in this section referred to as the special additional duty), which shall be levied at a rate to be specified by the....

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.... not so sold or purchased which shall be leviable on the class or description of articles to which the imported article belongs. (2) For the purpose of calculating under this section additional duty on any imported article the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act, 1962 or section 3 of this Act, be the aggregate of- ....

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....toms chargeable on that article under section 3 of this Act. (3) The duty chargeable under this section shall be in addition to any other duty imposed under this Act or under any other law for the time being in force. (4) The provisions of the Customs Act, 1962 and the rules and regulations made thereunder, including those relating to refunds and exemptions from duties shall, as ....