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Levy of additional duty of customs under section 3(3) of Customs Tariff Act on computers
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....iff Act on computers An additional duty of customs has been imposed @ 6% on imported stand-alone central processing units (CPUs) and @ 7% on imported complete computers (with CPU, monitor, key board and mouse cleared as a set), in terms of section 3(3) of the Customs Tariff Act, 1975 so as to counter-balance the excise duty leviable on inputs used in the manufacture of CPUs/computers. Value of im....