Special duty of excise imposed on goods chargeable under excise law, payable in addition to other excise duties.

A special duty of excise is levied on goods chargeable under the Central Excises and Salt Act, 1944 and related notifications, calculated as a percentage of the amount chargeable; this duty is additional to duties otherwise chargeable and is to be levied and collected applying, as far as may be, the provisions, rules and mechanisms (including refunds and exemptions) of the Central Excises Act.

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