ADDITIONAL DUTY
In terms of Section 3 of the Customs Tariff Act, 1975 (51 of 1975), any article which is imported into India is leviable to a duty equal to the excise duty for the time being leviable on the like article if produced or manufactured in India or, if the like article is not so produced or manufactured, which would be leviable on the class or description of articles to which the imported articles belong.
