Custom Tariff & Interpretation of Tariff
A few more words about this course
development of organized taxation on imports and exports originated in 1786,
when the Britishers formed
the first Board of Revenue in Calcutta.
•In 1808, a New Board of Trade was established.
•The provincial import duties were replaced by uniform Tariff Act Through Customs Duties Act, 1859 which was made applicable all territories in the country.