Auxiliary duty of excise imposed on specified goods as additional levy; funding and distribution treated by successive financial-year provisions.

An auxiliary duty of excise equal to twenty per cent of the value of goods in the First Schedule is imposed as an additional levy, valued under section 4 of the Central Excises Act. The levy ceases after 30 June 1976 with transitional effect. Proceeds for 1975-76 are retained by the Union; those in 1976-77 are treated for distribution under the Union Duties of Excise (Distribution) Act, 1962. Central Excises Act provisions, including refunds and exemptions, apply as far as practicable to these auxiliary duties.

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