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<h1>Section 85 of Finance Act, 2005: Additional Excise Duty on Seventh Schedule Goods Produced in India Explained.</h1> Section 85 of the Finance Act, 2005, mandates an additional duty of excise on goods listed in the Seventh Schedule, produced or manufactured in India. This surcharge is levied in addition to any existing excise duties under the Central Excise Act or other applicable laws. The provisions of the Central Excise Act, 1944, including rules related to duty rates, assessment, refunds, exemptions, and penalties, apply to this additional duty. Amendments have updated the scope of goods subject to this duty and the applicable legal provisions for its administration.