karnamanojandco.com

Customs_Act,_1962

Section / Rule Number Content


3. Incidence of tax.
4. Levy of tax and its rate
5. Payment of lump sum in lieu of tax
6. Levy of tax by weight, volume, measurement or unit on certain goods
7. Levy of tax on livestock
8. Exemption of tax
9. Bar against collection of tax when not payable
10. Burden of proof

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