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<h1>Section 37 of Finance Act, 1989: Imposes 5% Special Excise Duty on Goods Until March 31, 1990, with Refunds and Exemptions Applicable.</h1> Section 37 of the Finance Act, 1989, mandates a special duty of excise on goods subject to excise duty under the Central Excises and Salt Act, 1944. This duty is set at five percent of the excise chargeable amount and is additional to any existing excise duties. The provision was effective until March 31, 1990, with the General Clauses Act, 1897, applying post-cessation. The Central Excises Act's provisions and rules, including those on refunds and exemptions, apply to the levy and collection of this special duty.