Duty of excise amendment clarifies nationwide levy and adds a separate special duty on specified excisable goods.

Amendment substitutes the opening paragraph of section 3(2) of the Central Excise Act to provide that a duty of excise is levied on all excisable goods produced or manufactured in India at rates in the First Schedule to the Central Excise Tariff Act, and that a special duty of excise, in addition to the basic duty, is levied on goods specified in the Second Schedule, with both duties to be levied and collected in the prescribed manner.

---

---

---