Regulatory excise duty: central government may notify additional duties to regulate consumption and apply existing excise rules. The Central Government may, by notification in the Official Gazette, levy and collect a regulatory duty of excise on goods specified in the First Schedule to the Central Excises Act to regulate consumption; such duty is additional to existing excise duties, its valuation and procedural treatment follow the Central Excises Act and rules, proceeds belong to the Union, and notifications must be placed before each House of Parliament.