Section 94 - Amendment of section 3 - Finance (No. 2) Act, 2009

Customs tariff Amendment of section 3. 94. In section 3 of the Customs Tariff Act, 1975 (51 of 1975) reinafter referred to as the Customs Tariff Act), in sub-section (2), after the proviso, the following proviso shall be inserted, namely:— "Provided further that in the case of an article imported into India, where the Central Government has fixed a tariff value for the like article produced or manufactured in India under sub-section (2) of section 3 of the Central Excise Act, 1944 (1 of 1944) the value of the imported article shall be deemed to be such tariff value.".