LawgistThe Coal Mines (Conservation and Development) Act
7Imposition of customs duty
During the period in which any duty of excise is being levied under section 6, the Central Government may, by notification, impose on all coal (including soft and hard coke), imported or brought into India from any place outside India, a duty of customs (which shall be in addition to any duty of customs for the time being leviable under any other law), at the rates equivalent to the rates of duty of excise levied under section 6.
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PROVISIONS RELATING TO CONSERVATION OF COAL AND DEVELOPMENT OF COAL MINES
- 4 Power of Central Government in respect of conservation of coal and development of coal mines
- 5 Duty of owner to take steps for the conservation and development of coal mine
- 6 Imposition of excise duties
- 7 Imposition of customs duty
- 8 Collection of excise duties
- 9 Utilisation of proceeds of duties levied and collected under sections 6 and 7
- 10 Duty of owner to open Coal Mine Conservation and Development Account
- 11 Power of Inspectors
