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[Cites 0, Cited by 0] [Section 23A(2)] [Section 23A] [Entire Act]

State of Assam - Subsection

Section 23A(2)(b) in The Assam Excise Act, 1910

(b)any duty on an excisable article produced outside India and imported to the territories to which the Act applies whether across a customs frontier as defined by the Central Government or not.