Regulatory excise duty may be notified to regulate consumption and is levied in addition to existing excise obligations.

Section 49 empowers the Central Government to notify a regulatory duty of excise on goods in the First Schedule to the Central Excises Act, specifying dates and rates (which may vary by kind of goods). These regulatory duties are in addition to existing excise duties, the proceeds are retained by the Union, and the Central Excises Act provisions and rules, including refunds and exemptions, apply as far as practicable. Notifications must be laid before each House of Parliament.

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