Special excise duty on specified goods imposed as an additional levy, administered under existing excise rules. Section 61 establishes a special duty of excise on specified goods chargeable under the First Schedule to the Central Excises Act by imposing additional duties on particular groups of items; these duties are in addition to existing excise duties, the proceeds are for Union use and not distributable to States, and Central Excises Act provisions and rules (including refunds and exemptions) apply as far as practicable to the levy and collection.