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[Cites 0, Cited by 0] [Section 13] [Entire Act]

State of Uttar Pradesh - Subsection

Section 13(1) in Rules under the United Provinces Excise Act, 1910

(1)Imports from countries overseas. Under the Tariff Act or the Sea Customs Act, duty is leviable on such imports at the ports of India on their entry into the country.