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ADDITIONAL DUTY RULES, 1976

In exercise of the powers conferred by sub-section (3) of the Customs Tariff Act, 1975 (51 of 1975), and in supersession of the Notifications No.105-Customs, dated 2nd July, 1969, of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), the Central Government hereby makes the following rules, namely :-

1. Short title and commencement. - (a) These rules may be called the Additional Duty Rules, 1976.

    (b) They shall come into force on the date of their publication in the Official Gazette.

2. Levy of additional duty. - For the purpose of sub-section (3) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the additional duty leviable on any imported article specified in column (2) of the Table annexed hereto shall be equal to the excise duty for the time being leviable on the material specified in the corresponding entry in column (3) of the said Table to the extent that the material is used in the manufacture of the imported article.

In exercise of the powers conferred by sub-section (3) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), and in supersession of the Notifications No.105-Customs, dated 2nd July, 1969, of the Government of India in the Ministry of Finance (Department of Revenue and Insurance), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that the articles specified in the Schedule annexed hereto shall be liable to such additional duty as may be determined in accordance with the Additional Duty Rules, 1976.

Sl.No. (1)	Name of article (2)
1.	Omitted
2.	Stainless steel manufactures for household use

[Notification No. 337-Cus., dated 2-8-1976 as amended by Notification No. 125/95-Cus., dated 7-8-1995.]