Auxiliary duty of excise imposed on specified goods, additional to existing excise and retained by the Union.

An auxiliary duty of excise is levied on goods in the First Schedule at a percentage of value determined under the Central Excises Act; this duty is additional to existing excise liabilities and its proceeds accrue to the Union. The levy may cease as provided, with statutory savings for prior acts, and the provisions and rules of the Central Excises Act, including refunds and exemptions, apply to the levy and collection of the auxiliary duty as far as practicable.

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