Section 13(b) in The United Provinces Excise Act, 1910
(b)if the article was previously imported, the duty (if any) imposed on its importation under the [Indian Tariff Act, 1894,] [Now Indian Tariff Act, 1934 (Act XXXII of 1934).] or the Sea Customs Act, 1878, had been paid, or a bond has been executed for the payment thereof.
