Section 27(3)(i) in The Bihar and Orissa Excise Act, 1915
(i)duty shall not be imposed thereunder on any article which has been imported into [India] [Substituted by A.L.O., 1951.] and was liable, on such importation, to duty under the Indian Tariff Act, VIII of 1894, or the Sea Customs Act, VIII of 1878, if