Section 7. (1) Salt, opium, and spirit imported from any port in British India, and protected by the certificat

7. (1) Salt, opium, and spirit imported from any port in British India, and protected by the certificate of an officer empowered in that behalf by the Governor General in Council or the Local Government, are chargeable with only the amount, if any, by which the duty leviable thereon under the third schedule exceeds the duty shown by such certificate to have been already paid in respect thereof. (2) The amount, if any, paid to the Government as the price of such salt or opium is not duty within the meaning of this section. (3) Nothing in this section applies to spirit which is exported under bond for excise-duty from one customs-port to another customs-port under the provisions of Chapter XIV of the Sea Customs Act, 1878.