Amendment status not verified — confirm the current text below against the official source.
During the period in which a duty of excise is being levied under Section 5, the Central Government may, by notification in the official Gazette, impose on all coal and soft coke and on such descriptions of hard coke as may be prescribed under Section 5, imported into British India from any foreign country or brought into British India from the territory of any Indian State (not being territory which has been declared under Section 5 of the Indian Tariff Act, 1934 (XXXII of 1934), to be foreign territory for the purposes of that section), a duty of customs at rates equivalent to the rates of the duty of excise levied under Section 5 of this Act.