Special duty of excise imposed as an additional levy on goods chargeable under excise law, subject to existing rules. A special duty of excise is levied on goods chargeable under the Central Excises Act and applicable notifications, equal to five per cent of the amount chargeable, and is additional to any other excise duties. The special duty ceases after 31 March 1980 with transitional savings for prior acts or omissions and application of the General Clauses Act; Central Excises Act provisions, including refunds and exemptions, apply to the levy and collection of the special duty as far as practicable.