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of <h1>Surcharge of 10% on customs duties under Section 23, Finance Act 1963, excludes duties under Section 2A and Section 24.</h1> Section 23 of the Finance Act, 1963 imposes a surcharge of 10% on the customs duties specified in the First Schedule to the Tariff Act, as amended, or as per any current Central Government notification. This surcharge is collected in the same manner as the customs duty itself. However, duties chargeable under section 2A of the Tariff Act or section 24 of the Finance Act are excluded from this computation. The surcharge provision was effective until March 31, 1964, with the General Clauses Act, 1897 applying to actions taken before its expiration.
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