Special duty of customs imposed as addition to specified customs duties, with specified exclusions and eventual cessation.

Where goods are chargeable with a customs duty specified in the Tariff Act First Schedule or by amendment or notification, there is levied and collected, as an addition to and in the same manner as the total amount so chargeable, a special duty of customs equal to 10 per cent of that amount, with specified duties excluded from the computation; that imposition ceases to have effect after the terminal date except as to past acts or omissions, and the General Clauses Act applies upon such cessation as if the provision had been repealed by a Central Act.

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