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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act, 1965: Special Excise Duty Imposed on Select Goods with Additional 10% or 20% Until March 1966</h1> Section 80 of the Finance Act, 1965, imposes a special duty of excise on certain goods in addition to the regular excise duties under the Central Excises Act. Goods listed in specific items of the First Schedule are subjected to an additional 10% or 20% duty, depending on their classification. This special duty applies until March 31, 1966, and is intended for Union purposes, not for state distribution. The Central Excises Act and its rules, including those on refunds and exemptions, apply to this special duty's levy and collection.
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