# 7 Imposition of customs duty
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.
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PROVISIONS RELATING TO CONSERVATION OF COAL AND DEVELOPMENT OF COAL MINES
4
Power of Central Government in respect of conservation of coal and development of coal mines5
Duty of owner to take steps for the conservation and development of coal mine6
Imposition of excise duties8
Collection of excise duties9
Utilisation of proceeds of duties levied and collected under sections 6 and 710
Duty of owner to open Coal Mine Conservation and Development Account
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