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<h1>Section 47 of Finance Act, 1985: 10% Additional Excise Duty Imposed on Certain Goods Until March 31, 1986.</h1> Section 47 of the Finance Act, 1985, mandates a special duty of excise on goods already subject to excise duty under the Central Excises Act, excluding those with exemptions or duty reductions. This special duty is an additional 10% on the existing excise duty and applies until March 31, 1986. After this date, the provision ceases, except for actions taken before cessation, with the General Clauses Act applying as if repealed. The Central Excises Act's provisions, including those on refunds and exemptions, apply to the special duty as they do to regular excise duties.