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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Special Customs Duty Imposed by Finance Act 1971 at 10% on Goods, Excluding Specific Duties, Effective Until March 1972.</h1> Section 3 of the Finance Act, 1971, mandates a special customs duty on goods subject to customs duty as per the Indian Tariff Act, 1934, or its amendments. This special duty equals 10% of the total customs duty chargeable, excluding duties under section 2A of the Tariff Act or section 4 of the Finance Act. The provision was effective until March 31, 1972, with the General Clauses Act, 1897, ensuring continuity for actions taken before its cessation.
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