The rates of Customs duty alongside the Classification (groups/sub-groups) are being given in the :

CS Executive · Tax Laws · PYQS · December 2021
The rates of Customs duty alongside the Classification (groups/sub-groups) are being given in the :
(A) Customs Act, 1962
(B) Customs Tariff Act, 1975
(C) Customs Manual, 2001
(D) None of the above

Answer & Explanation:

Correct Answer: Option (B)

Official answer key: (B).

Topics: Customs Act

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