Special duty of excise imposed on excisable goods, collected in addition to existing excise duties and rules apply. Special duty of excise is levied on goods chargeable under the Central Excises Act by way of a charge equal to ten per cent of the amount chargeable on such goods, except where a notification provides for credit or reduction of excise duty in respect of duties already paid on inputs; this special duty is in addition to other excise duties and, as far as may be, the provisions, rules, refunds and exemptions under the Central Excises Act apply to its levy and collection.
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Provisions expressly mentioned in the judgment/order text.
Special duty of excise imposed on excisable goods, collected in addition to existing excise duties and rules apply.
Special duty of excise is levied on goods chargeable under the Central Excises Act by way of a charge equal to ten per cent of the amount chargeable on such goods, except where a notification provides for credit or reduction of excise duty in respect of duties already paid on inputs; this special duty is in addition to other excise duties and, as far as may be, the provisions, rules, refunds and exemptions under the Central Excises Act apply to its levy and collection.
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