Regulatory duties of customs

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....Official Gazette, on all or any of the goods mentioned in the First Schedule to the Tariff Act, or in that Schedule as amended from time to time, a regulatory duty of customs not exceeding- (a) 25 per cent. of the rate, if any, specified in the said First Schedule read with any notification issued under section 3A, or subsection (1) of section 4, of the Tariff Act; or (b) 10 per ....

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....ty of customs chargeable on such goods under the Customs Act, 1962(52 of 1962.). (4) The provisions of the Customs Act, 1962(52 of 1962.), and the rules and regulations made thereunder, including those relating to refunds and exemptions from duties, shall, as far as may be, apply in relation to the levy and collection of the regulatory duty of customs leviable under this section in respect of a....