Section 7
Imposition of customs duty.
The Coal Mines (Conservation and Development) Act, 1974
About this Act
An Act to provide for the conservation of coal and development of coal mines and for matters connected therewith or incidental thereto.
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.