Additional duty of excise imposed on motor spirit, payable alongside other excise duties and retained for the Union. An additional excise duty applies to goods in the Second Schedule, namely motor spirit manufactured in India, at rates set in that Schedule and is levied in addition to any other excise duties. Central Excise Act provisions, including refunds and exemptions, apply to its levy and collection so far as practicable, and the proceeds are for the purposes of the Union and not distributable to the States.