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of <h1>Auxiliary Duty of 20% on Certain Goods Under Finance Act, 1974, Ends March 31, 1975; Customs Act Provisions Apply.</h1> Section 19 of the Finance Act, 1974, mandates an auxiliary duty of customs at 20% on goods listed in the First Schedule to the Tariff Act, as amended. This duty is in addition to existing customs duties under the Customs Act, 1962. The auxiliary duty provision was set to cease on March 31, 1975, except for actions taken prior. Customs Act provisions, including those on refunds and exemptions, apply to this auxiliary duty as they do to regular customs duties. Section 6 of the General Clauses Act, 1897, applies upon cessation as if the provision were repealed by a Central Act.
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