BE Act 29AChapter V · Duty

Section 29A · Saving for duties being levied at commencement of the Constitution

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(1)

Until provision to the contrary is made by Parliament the Chief Commissioner may continue to levy any duty to which this section applies which he was lawfully levying immediately before the commencement of the Constitution.

(2)

The duties to which the section applies are-

(a)

any duty on intoxicants which are not excisable articles within the meaning of this Act;

(b)

any duty on an excisable article produced outside India and imported into the Union Territory of Tripura whether across a customs frontier as defined by the Central Government or not.

(c)

[Omitted.]

(3)

Nothing in this section shall authorise the levy by the Chief Commissioner of any duty which, as between goods manufactured or produced in the Union Territory of Tripura and similar goods not so manufactured or produced, discriminates in favour of the former, or which, in the case of goods manufactured or produced outside the Union Territory of Tripura discriminates between goods manufactured or produced in one locality and similar goods manufactured or produced in another locality.

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