to, and in the same manner as, a duty of customs, but does not include-- ( a) the duty referred to in sub-section ( 5); ( b) the safeguard duty referred to in 8B and 8C; ( c) the countervailing duty referred to in section 9; and ( d) the anti-dumping duty referred to in section 9A. (7) The duty chargeable under this section shall be in addition to any other duty imposed under this Act or under any other law for the time being in force. 52 of 1962 ( 8) The provisions of the Customs Act, 1962 and the rules and regulations made hereunder, including those relating to drawbacks, refunds and exemption from duties shall, so far as may be, apply to the duty chargeable under this section as they apply in relation to the duties leviable under that Act.'. 73. Section 3A of the Customs Tariff Act Omissions of section shall be omitted. 3A 74. In the Customs Tariff Act, the First Amendment of First Schedule shall be amended in the manner Schedule as specified in the Second Schedule. Excise 75. In section 5A of the Central Excise Act, Amendment of 1944 (hereinafter referred to as the section 5A Central Excise Act), after sub-section (1), the following sub-section shall be inserted, namely:- "(1A) For the removal of doubts, it is hereby declared that where an exemption under sub-section (1) in respect of any excisable goods from the whole of the duty of excise leviable thereon has been granted absolutely, the manufacturer of such excisable goods shall not pay the duty of excise on such goods.". 76. In section 23A of the Central Excise Amendment of Act,- section 23A
to, and in the same manner as, a duty of customs, but does not include-- ( a) the duty referred to in sub-section ( 5); ( b) the safeguard duty referred to in 8B and 8C; ( c) the countervailing duty referred to in section 9; and ( d) the anti-dumping duty referred to in section 9A. (7) The duty chargeable under this section shall be in addition to any other duty imposed under this Act or under any other law for the time being in force. 52 of 1962 ( 8) The provisions of the Customs Act, 1962 and the rules and regulations made hereunder, including those relating to drawbacks, refunds and exemption from duties shall, so far as may be, apply to the duty chargeable under this section as they apply in relation to the duties leviable under that Act.'. 73. Section 3A of the Customs Tariff Act shall be omitted. Omissions of section 3A 74. In the Customs Tariff Act, the First Schedule shall be amended in the manner as specified in the Second Schedule. Amendment of First Schedule Excise 75. In section 5A of the Central Excise Act, 1944 (hereinafter referred to as the Central Excise Act), after sub-section (1), the following sub-section shall be inserted, namely:- "(1A) For the removal of doubts, it is hereby declared that where an exemption under sub-section (1) in respect of any excisable goods from the whole of the duty of excise leviable thereon has been granted absolutely, the manufacturer of such excisable goods shall not pay the duty of excise on such goods.". Amendment of section 5A 76. In section 23A of the Central Excise Act,- Amendment of section 23A
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