Special duties of customs

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Full Text of the Document

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....f the value of the goods as determined in accordance with the provisions of section 14 of the Customs Act. 2[Provided that in the case of goods falling under heading Nos. 27.09 to 27.15 and heading No. 98.01 of the said First Schedule, the provisions of this sub-section shall have effect as if for the words "five per cent.", the words "two per cent." had been substituted.] (2) Sub-section (1) sh....