Section 27(3) in The Bihar and Orissa Excise Act, 1915
(3)Notwithstanding anything contained in Sub-section (1)(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(a)the duty as aforesaid has been already paid; or(b)a bond has been executed for the payment of such duty; and(ii)[* * *] [Omitted by A.L.O., 1937.][27A] [Inserted by Orissa Act 15 of 1974.]. Imposition of luxury tax.
