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<h1>Special Excise Duties Imposed on Goods under Section 61 of Finance Act, 1964; Rates Vary by Classification</h1> Section 61 of the Finance Act, 1964, imposes a special duty of excise on certain goods as listed in the First Schedule to the Central Excises Act. Goods in specified categories are subject to additional excise duties of 10%, 20%, or 33 1/3%, depending on their classification. These duties are supplementary to existing excise duties and are intended for Union purposes, not for distribution among states. The special duty provisions were effective until March 31, 1965, and the Central Excises Act's provisions, including those on refunds and exemptions, apply to this special duty.