Regulatory duty of excise authorises notifications imposing additional duties on specified goods with Central Excise rules applying.

The Central Government may, by notification, levy and collect a regulatory excise duty on goods in the First Schedule, specifying date and rate and permitting different dates and rates for different goods; such duty is value based, additional to existing excise duties, accrues to the Union, and is subject, as far as practicable, to the provisions and rules of the Central Excises Act including refund and exemption mechanisms.

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