(6)[ Notwithstanding anything contained in this Act, no duty shall be collected if the amount of duty leviable is equal to, or less than, one hundred rupees.] [ Inserted by Act 32 of 2003, Section 101 (w.e.f. 14.5.2003).][Explanation.-"Form or method", in relation to a rate of duty of customs, means the basis, namely, valuation, weight, number, length, area, volume or other measure with reference to which the duty is leviable.] [ Inserted by Act 20 of 2002, Section 119 (w.e.f. 11.5.2002).]
