Additional duty of excise on high speed diesel oil imposed as a distinct levy supplementary to existing excise charges. Imposes an additional duty of excise on goods specified in the Second Schedule manufactured in India at rates in that Schedule, payable in addition to other excise duties; the Central Excise Act and its rules, including refunds and exemptions, apply as far as practicable to this levy, and the proceeds are for the Union and not distributable to the States.