5. Additional duties of excise and customs not to be added to price of goods for sale.-

Notwithstanding anything contained in section 64A of the Indian Sale of Goods Act, 1930 (3 of 1930) or in any other law for the time being in force or in any contractor agreement no purchaser purchasing any of the goods referred to in section 3 shall be liable to pay or be used for, or in respect of -

(a) the whole or any part of the additional duties of excise leviable under this Act, or

(b) the whole or any part of the additional duties of customs leviable under the Indian Tariff Act, 1934 (32 of 1934) to the extent to which such duties have become leviable by reason of this Act,as an addition to the contract price payable by him in respect of the goods so purchased.

Explanation. -In this section "purchaser" shall not include any person in principal charge of the distribution in India of any of the goods referred to in Section 3.