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<h1>Section 55 of Finance Act, 1983: Imposes 10% Special Excise Duty; Effective Until March 31, 1984; Certain Exemptions Apply.</h1> Section 55 of the Finance Act, 1983, mandates a special excise duty of 10% on goods already subject to excise under the Central Excises Act, excluding goods with exemptions or credits for previously paid duties. This special duty is in addition to existing excise duties and applies as per the provisions of the Central Excises Act, including rules on refunds and exemptions. The special duty provision was effective until March 31, 1984, with subsequent actions governed by the General Clauses Act, 1897, as if the provision had been repealed by a Central Act.