Special duty of excise imposed on goods liable under Central Excises Act, payable in addition to existing excise duties. A special duty of excise is levied on goods chargeable under the Central Excises and Salt Act, 1944 as a percentage of the amount chargeable; this special duty is in addition to any excise duties otherwise chargeable. Provisions, notifications and rules under the Central Excises Act, including refund and exemption mechanisms, apply to the levy and collection of the special duty as far as possible. A cessatory clause limits the temporal operation of the levy, preserving prior actions and invoking general repeal consequences on cessation.