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Finance Act, 1991
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Amendment of section 15 (charge of tax on imported goods) of Principal Act.

82.—Section 15 (inserted by the Act of 1978) of the Principal Act is hereby amended in subsection (1) (inserted by the Act of 1985) by the insertion of the following paragraph after paragraph (a):

“(aa) on goods of a kind specified in the Third Schedule at the rate specified in section 11 (1) (bi) of the value of the goods,”.