The CUSTOMS TARIFF ACT, 1975

Sections

Section 1 — Short title, extent and commencement.

(1) This Act may be called the Customs Tariff Act, 1975.

(2) It extends to the whole of India.

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

Browse all 24 sections
  1. 1.Short title, extent and commencement.
  2. 2.Duties specified in the Schedules to be levied.
  3. 3.Levy of additional duty equal to excise duty, sales tax, local taxes and other charges.
  4. 3A.[Omitted.].
  5. 4.Levy of duty where standard rate and preferential rate are specified.
  6. 5.Levy of a lower rate of duty under a trade agreement.
  7. 6.Power of Central Government to levy protective duties in certain cases.
  8. 7.Duration of protective duties and power of Central Government to alter them.
  9. 8.Emergency power to Central Government to increase or levy export duties.
  10. 8A.Emergency power of Central Government to increase import duties.
  11. 8B.Power of Central Government to impose safeguard duty.
  12. 8C.[Omitted.].
  13. 9.Countervailing duty on subsidized articles.
  14. 9A.Anti-dumping duty on dumped articles.
  15. 9AA.Refund of anti-dumping duty in certain cases.
  16. 9B.NO levy under section 9 or section 9A in certain cases.
  17. 9C.Appeal.
  18. 10.Rules to be laid before Parliament.
  19. 11.Power of Central Government to alter duties under certain circumstances.
  20. 11A.Power of Central Government to amend First Schedule.
  21. 12.Repeal and saving.
  22. 13.Consequential amendment of Act 52 of 1962.
  23. SCH-FIRST SCHEDULE.FIRST SCHEDULE
  24. SCH-SECOND SCHEDULE.SECOND SCHEDULE