Section Text
1) In the case of goods chargeable with a duty of customs which is specified in theFirst Schedule to the Tariff Actas amended by this Act or any subsequent Act of Parliament or in that Schedule read with any notification of the Central Government for the time being in force, there shall be levied and collected as an addition to, and in the same manner as the total amount so chargeable, a sum equal to 10 per cent of such amount:
Provided that in computing the total amounts so chargeable, any duty chargeable undersection 2A of the Tariff Actorsection 58of this Act shall not be included.
(2) Sub-section (1) shal cease to have effect after the 31st day of March, 1965, except as respects things done or omitted to be done before such cesser; andsection 6 of the General Clauses Act, 1897-, shall apply upon such cesser as if the said sub-section had then been repealed by a Central Act. Note: Tariff Act, 1934 is now repealed and replaced by the Customs Tariff Act, 1975 (51 of 1975).