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<h1>Finance Act 1974: Section 22 imposes 20% auxiliary excise duty on goods, valid until March 31, 1975.</h1> Section 22 of the Finance Act, 1974, mandates an auxiliary duty of excise on goods listed in the First Schedule to the Central Excises Act, amounting to 20% of the goods' value as determined under section 4 of the same Act. This duty was applicable until March 31, 1975, and its cessation is governed by section 6 of the General Clauses Act. The auxiliary duty is additional to any existing excise duties and is intended for Union purposes, not for state distribution. The Central Excises Act's provisions, including those on refunds and exemptions, apply to the auxiliary duties as they do to regular excise duties.