Section 42 - Regulatory duties of excise

Regulatory excise duty can be imposed to curb consumption; notifications set rates and require parliamentary placement.

Section 42 empowers the Central Government to levy a regulatory duty of excise on goods in the First Schedule by notification to regulate consumption, subject to a statutory ceiling; such duties are additional to other excise duties and accrue to the Union. The levy may specify different dates and rates for different goods, is governed as far as practicable by the Central Excises Act provisions (including refunds and exemptions), contains a temporal cessation with savings for prior acts, and requires that notifications be laid before each House of Parliament.