Special Additional Duty
A Special Additional Duty at a rate to be notified by the Central Government is leviable on any article imported into India. The maximum rate at which the Special Additional Duty can be levied is 8%. However, the Central Government has by Notification No. 18/2000-Customs, dated 1-3-2000 specified the rates of Special Additional Duties at different rates. The maximum rate specified under the said notification is 4% ad valorem.
For details refer Section 3A of Customs Tariff Act, 1975 (51 OF 1975).
