Special duty of excise imposed on specified goods, levied alongside existing excise duties and retained by the Union. Special duty of excise is imposed on specified goods chargeable under the Central Excises Act when assessed to duty, levied in addition to duties chargeable under that Act or any other law and retained for Union purposes without distribution to States; the levy is subject, as far as may be, to the provisions and rules of the Central Excises Act including refunds and exemptions, and the special-duty provision ceases after 31 March 1966 except for prior acts or omissions.