Amendment of Act 32 of 1934

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....l be substituted, namely: - "shall, in addition, be liable to duty (hereafter in this section referred to as the additional duty)", (2) for the words "the customs duty", the words "the additional duty" shall be substituted; (ii) in sub-section (1A), for the words "the customs duty on any imported article equal to the excise duty for the time being leviable on a like arti....

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....ed article shall include an amount representing such portion of the excise duty chargeable on such raw materials, components or ingredients as may be determined by rules made by the Central Government in this behalf. (3) In making any rules for the purposes of sub-section (2), the Central Government shall have regard to the average quantum of the excise duty payable on the raw materials, ....