Special duty of customs levy on specified tariff goods applies as an addition to customs duty, excluding certain other duties. A Special Duty of Customs is levied and collected as an addition to the total customs duty chargeable on goods specified in the First Schedule to the Tariff Act (including amendments and applicable notifications), calculated in the same manner as that total duty; duties chargeable under section 2A of the Tariff Act or section 28 of this Act are excluded when computing the base. The provision ceases to have effect after 31 March 1970 except for prior acts or omissions, with section 6 of the General Clauses Act applying as if the provision were repealed by a Central Act.
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Provisions expressly mentioned in the judgment/order text.
Special duty of customs levy on specified tariff goods applies as an addition to customs duty, excluding certain other duties.
A Special Duty of Customs is levied and collected as an addition to the total customs duty chargeable on goods specified in the First Schedule to the Tariff Act (including amendments and applicable notifications), calculated in the same manner as that total duty; duties chargeable under section 2A of the Tariff Act or section 28 of this Act are excluded when computing the base. The provision ceases to have effect after 31 March 1970 except for prior acts or omissions, with section 6 of the General Clauses Act applying as if the provision were repealed by a Central Act.
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