Special duty of customs adds an additional levy to specified customs duties; temporary provision with savings for prior acts. Imposes a special duty of customs as an addition to customs duties specified in the First Schedule to the Tariff Act (including that Schedule as amended or read with operative notifications), with the proviso that duties chargeable under section 2A of the Tariff Act or section 30 of the Finance Act are excluded when computing the total amount chargeable; the provision is temporary and ceases after 31 March 1971 subject to a saving for prior acts and application of section 6 of the General Clauses Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Special duty of customs adds an additional levy to specified customs duties; temporary provision with savings for prior acts.
Imposes a special duty of customs as an addition to customs duties specified in the First Schedule to the Tariff Act (including that Schedule as amended or read with operative notifications), with the proviso that duties chargeable under section 2A of the Tariff Act or section 30 of the Finance Act are excluded when computing the total amount chargeable; the provision is temporary and ceases after 31 March 1971 subject to a saving for prior acts and application of section 6 of the General Clauses Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
