ADDITIONAL DUTY ON HIGH SPEED DIESEL OIL

Description of goods

Additional Rate of duty

High Speed diesel oil

One Rupee per litre

Note 1. The additional duty of custom referred to in sub-section (1), shall be in addition to any other duties of custom chargeable on such goods under the Customs Act, or any other law for the time being in force.

Note 2. The provisions of the Customs Act and the rules and the regulations made there under, including those relating to refunds and exemptions from duties, shall, as far as may be, apply in relation to the levy and collection of the additional duty of excise leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of excise on such goods under that Act or those rules, as the case may be.