‘Free’ rate of duty under Custom Tariff Act is also a rate of duty; Govt. is empowered to increase t

Excise & Customs : Entry 'free' occurring in column 'rate of duty' of Customs Tariff amounts to a rate of duty (equivalent to 'Nil' or 'Zero' rate) and if Central Government is satisfied such duty should be increased, it may do so by issuing notification under section 8A of Customs Tariff Act, 1975