Value-Added Tax (Amendment) Act, 1978

Amendment of Imposition of Duties Act, 1957.

29.Section 1 (a) of the Imposition of Duties Act, 1957 , is hereby amended—

(a) by the insertion after “a customs duty” of “or an excise duty”, and

(b) by the substitution of “other duty” for “other customs duty”,

and the references in paragraph (e) of that section to any excise duty and in paragraphs (h) and (i) of that section to any duty shall be construed as including references to any excise duty imposed under the said paragraph (a) and an excise duty imposed under the said paragraph (a) shall be deemed, for the purposes of the said paragraph (h), to be a customs duty and an excise duty, and the said paragraph (a), as so amended, is set out in the Table to this section.


(a) impose, whether with or without qualifications, limitations, drawbacks, allowances, exemptions, or preferential rates, and as from any specified day, a customs duty or an excise duty of such amount as they think proper on any particular description of goods imported into the State and, where the goods are chargeable with any other duty, so impose the first-mentioned duty either in addition to or in substitution for the other duty;