The Indian Tariff Act 1894, 8 of 1894 (Rep., Act 32 of 1934)

Section 10. When contracts have been entered into, amount of increased or decreased duty to be added or deducted

Repealed or not in force · As amended up to 2026-08

11. Amendment of Act VIII of 1878, section 23. SCHEDULE I 10. When contracts have been entered into, amount of increased or decreased duty to be added or deducted. 10. In the event of any duty of customs or excise on any article being imposed, increased, decreased or remitted after the making of any contract for the sale of such article without stipulation as to the payment of duty where duty was not chargeable at the time of the making of the contract, or for the sale of such article duty-paid where duty was chargeable at that time,— (a) if such imposition or increase so takes effect that the duty or increased duty, as the case may be, is paid, the seller may add so much to the contract price as will be equivalent to the duty or increase of duty, and he shall be entitled to be paid and to sue for and recover such addition, and (b) if such Duty on salt, opium and spirit, when protected by a certificate. Application of certain provisions as to duties and goods. Power to cancel notifications. When contracts have been entered into, amount of increased or decreased duty to be added or deducted. 52 Tariff. [ACT VIII (b) if such decrease or remission so takes effect that the decreased duty only or no duty, as the case may be, is paid, the purchaser may deduct so much from the contract-price as will be equivalent to the decrease of duty, or remitted duty, and he shall not be liable to pay or be sued for or in respect of such deduction. Amendment of Act VIII of 1878, section 23.

Source: India Code