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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Special duty of excise on specified goods imposed as an additional levy; proceeds retained by the Union.</h1> Special duties of excise are levied on goods chargeable and assessed under the Central Excises Act and applicable notifications as additional excise duties on enumerated First Schedule items; these duties are supplementary to existing excise liabilities, their proceeds accrue to the Union (not to States), the provision includes a temporal cessation preserving past acts, and the Central Excises Act provisions and rules, including refunds and exemptions, apply as far as practicable to these special duties.

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