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of <h1>Special Customs Duty of 10% on Certain Goods Under Section 44 of Finance Act, 1966, Valid Until May 31, 1967.</h1> Section 44 of the Finance Act, 1966, mandates a special customs duty of 10% on goods listed in the First Schedule of the Indian Tariff Act, 1934, as amended or notified by the Central Government. This special duty is additional to the regular customs duty and is calculated excluding duties under section 2A of the Tariff Act or section 45 of the Finance Act. The provision was effective until May 31, 1967, with actions taken before this date remaining valid, in accordance with section 6 of the General Clauses Act, 1897.
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