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of <h1>Finance Act 1965: 10% Surcharge on Specified Customs Duties Until March 31, 1966, Excludes Certain Duties.</h1> Section 76 of the Finance Act, 1965, mandates a 10% surcharge on customs duties for goods specified in the First Schedule to the Tariff Act, as amended by this or any subsequent Act, or as notified by the Central Government. This surcharge is added to the total customs duty but excludes duties under section 2A of the Tariff Act or section 77 of the Finance Act. This provision was effective until March 31, 1966, with actions taken before this date unaffected by its cessation, and the General Clauses Act, 1897, applies as if it were repealed by a Central Act.
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