Specified wood falling within Chapter 44

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.... No. 130/91-Cus. Dated 13-9-1991 In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (4) of Section 3 of the Finance Act....

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....of the auxiliary duty of customs leviable thereon under sub-section (1) of Section 3 of the said Finance Act as is in excess of the amount calculated at the rate of 5 per cent of the value of such goo....