Additional customs duty on imported tea: surcharge imposed in addition to other duties and governed by Customs Act. Section 128 imposed an additional duty of customs as a surcharge on goods in the Fourth Schedule (tea and tea waste) imported into India, levied at the rate specified in that Schedule and payable in addition to any other customs duties; the Customs Act's provisions, including rules on refunds, exemptions and penalties, were to apply, so far as practicable, to the levy and collection of that additional duty.