Special duty of excise imposes an additional levy on goods chargeable under excise law, subject to existing reliefs. A special duty of excise is levied on goods chargeable under the Central Excises Act by Central Government notification as an additional percentage based levy on the amount chargeable, excluding instances where a notification provides credit or reduction equal to duty already paid on inputs; this duty is collected in addition to existing excise liabilities and, until its temporal cessation, is administered under the provisions and rules of the Central Excises Act, including applicability of refunds and exemptions.