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of <h1>Auxiliary Duties on Certain Goods: 50% Levy u/s 64 of Finance Act 1990, Effective Until March 31, 1991.</h1> Auxiliary duties of customs, as outlined in Section 64 of the Finance Act, 1990, mandate a levy of fifty percent of the value of certain goods listed in the First Schedule to the Customs Tariff Act. This auxiliary duty is in addition to any existing customs duties and applies until March 31, 1991. After this date, the provisions of the General Clauses Act, 1897, will apply as if the section had been repealed. The rules and regulations under the Customs Act, including those for refunds and exemptions, also apply to the auxiliary duties.
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