(1)A customs duty at the rate of one-half of one per cent.ad valorem shall be levied on all article included in the Schedule which are exported from [the territories to which this act extends] [Substituted by Act 3 of 1951, s.3 and Sch., for " the territories for the time being comprised within Part A States and Part B States."];Provided that the said duty shall not be levied on articles proved to the satisfaction of the Collector not to have been produced in India.(2)The Central Government may, by [notification] [For such notification see Gazette of India, 1947, Extraordinary, p. 611. ] in the Official Gazette, fix for the purposes of levying the said duty tariff values of any articles included in the Schedule, and may alter any tariff values for the time being in force.
