Additional duties of excise apply alongside central excise law, with procedural rules governing their levy and collection. Section 3 establishes a statutory levy and collection of additional duties on goods of special importance produced or stored in specified premises, at rates in the First Schedule. These additional duties are imposed in addition to duties chargeable under the Central Excise Act and other law, and the provisions and rules of the Central Excise Act - including refunds, exemptions, offences and penalties - apply, so far as may be, to the levy and collection of these additional duties.