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of <h1>Excise Duty Imposed at 10% on Goods Listed in Finance Act 1963, Effective From Dates Set by Government</h1> Section 28 of the Finance Act, 1963, mandates a regulatory duty of excise at ten percent on goods listed in the First Schedule to the Central Excises Act, effective from a date specified by the Central Government. Different dates may apply for different goods. This duty is additional to existing excise duties and is intended for Union purposes, not shared with States. The Central Excises Act's provisions, including those on refunds and exemptions, apply to this duty. Notifications concerning the duty must be presented to Parliament promptly.
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