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    <title>Surcharge on duties of customs</title>
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    <description>A surcharge is levied as an addition to customs duty on goods where duty is specified in the First Schedule to the Tariff Act or under that Schedule read with government notifications, collected in the same manner as the total duty but excluding duties chargeable under the Tariff Act provision and the Act&#039;s related charge provision; the surcharge provision is time limited, ceases after the statutory expiry, and contains savings and transitional application under the General Clauses Act.</description>
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      <description>A surcharge is levied as an addition to customs duty on goods where duty is specified in the First Schedule to the Tariff Act or under that Schedule read with government notifications, collected in the same manner as the total duty but excluding duties chargeable under the Tariff Act provision and the Act&#039;s related charge provision; the surcharge provision is time limited, ceases after the statutory expiry, and contains savings and transitional application under the General Clauses Act.</description>
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