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<h1>Finance Act 1978 Imposes 20% Auxiliary Customs Duty on Goods in Customs Tariff First Schedule Until March 31, 1979.</h1> Section 35 of the Finance Act, 1978, mandates an auxiliary customs duty of 20% on goods listed in the First Schedule of the Customs Tariff Act, as amended. This duty is additional to other customs duties and follows the valuation provisions of Section 14 of the Customs Act, 1962. The auxiliary duty was effective until March 31, 1979, with the General Clauses Act, 1897, ensuring the continuity of actions taken before its cessation. The Customs Act's provisions, including those for refunds and exemptions, apply to the auxiliary duties as they do to regular customs duties.