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<h1>Additional duty of excise as surcharge on specified goods, applied alongside existing excise duties and procedures.</h1> Imposes an additional duty of excise by surcharge on goods specified in the Seventh Schedule produced or manufactured in India, charged at Schedule rates and in addition to any other excise duty, and provides that the Central Excise Act and its rules and regulations apply, as far as may be, to the levy and collection of this additional duty, including assessment, refunds, exemptions, interest, recovery, appeals, offences and penalties.
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