Central Government Act
Section 7(2) in The Customs Tariff Act, 1975
(2) Where in respect of any such article the Central Government is satisfied after such inquiry as it thinks necessary that such duty has become ineffective or excessive for the purpose of securing the protection intended to be afforded by it' to be a similar article manufactured in India and that circumstances exist which render it necessary to take immediate action, it may, by notification in the Official Gazette, increase of reduce such duty to such extent as it thinks necessary.