Substitution of new section for section 78

For section 78 of the principal Act, the following section shall be substituted, namely:- "78. Duty or allowance to be rounded off to the next higher multiple of five paise.-If the total amount of duty payable, or of allowance to be made, under this Act is not a multiple of five paise, the total amount shall be rounded off to the next higher multiple of five paise."