Special duty of excise imposed on excisable goods, additional to existing duties with temporary application. Special duty of excise is levied on goods chargeable under the Central Excises Act and relevant notifications, excluding cases where notifications provide exemption by credit or reduction equivalent to duty already paid on inputs; the duty is a specified proportion of the amount chargeable. The duty was temporary, ceasing after 31 March 1985 for future acts but preserving past actions, and is additional to other excise duties. Levy and collection, including refunds and exemptions, are to follow the provisions and rules of the Central Excises Act as far as practicable.