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of <h1>Special 10% Customs Duty Mandated by Finance Act 1970; Valid Until March 31, 1971, with Specific Exclusions</h1> Section 29 of the Finance Act, 1970, mandates a special customs duty of 10% on goods subject to customs duty as specified in the First Schedule to the Tariff Act or as amended by subsequent legislation or government notifications. This additional duty is calculated excluding any duty under section 2A of the Tariff Act or section 30 of the Finance Act. The provision was effective until March 31, 1971, with actions taken before this date remaining valid. The General Clauses Act, 1897, applies upon the cessation of this provision as if it had been repealed by a Central Act.
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