The Indian Tariff Act, 1934, 32 of 1934 (Rep., Act 51 of 1975)

Section 2. (1) There shall be levied and collected in every port to

Repealed or not in force · As amended up to 2026-08

2. (1) There shall be levied and collected in every port to fled Dutiesspeci- in Sohewhich this Act applies, the duties specified in the First md dules ~ O I X levled. Second Schedules. (8) The Governor General in Council may, by notification in the Gazette of India, fix, for the pukpose of levying the said .duties, tariff values of any articles enumerated, either specifi#tally or under general headings, in the said Schedules as chargeable with duty ad vdlorem and nlay alter ally tariff -values for the time being in force. (3) Different tariff values may be fixed for different classes .or descriptions of the same article. I I i I `I` i r (4) Nathing in this Act shall auth'orise the levy of customs duties on any article carried from one custoins port in British India to another such port except salt, opium and spirit.

Source: India Code