Special excise duties: specified goods subject to additional central levies and non-distributable proceeds, affecting refunds and exemptions. Special duties of excise are levied on specified First Schedule goods at three rates-ten percent, twenty percent, and thirty-three and one-half percent-calculated on the total amount chargeable. These special duties are additional to duties under the Central Excises Act, are for Union purposes with proceeds not distributable to States, and the subsection contained a cesser after 31 May 1967. Provisions and rules of the Central Excises Act, including refunds and exemptions, apply as far as possible to the levy and collection of these special duties.