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<h1>Finance Act 1966: Special Excise Duties Imposed on Select Goods Under Section 48 with Rates Up to 33.5%</h1> Section 48 of the Finance Act, 1966, imposes special excise duties on certain goods described within the section, in addition to those under the Central Excises Act. The special duty rates are 10%, 20%, and 33.5% of the total chargeable amount, depending on the specific items listed. These duties are for Union purposes and not distributed among states. Sub-section (1) ceased to be effective after May 31, 1967, except for actions taken before that date. The Central Excises Act's provisions, including those on refunds and exemptions, apply to these special duties.