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of <h1>Additional Excise Duties Levied on Special Goods per 1957 Act; Provisions Align with Central Excise Act, 1944.</h1> The Additional Duties of Excise (Goods of Special Importance) Act, 1957 mandates the levy and collection of additional excise duties on specified goods produced or manufactured in India, as listed in the First Schedule. These duties apply to goods in stock at factories, warehouses, or related premises, in addition to existing excise duties under the Central Excise Act, 1944. The provisions of the Central Excise Act, including those concerning refunds, exemptions, offences, and penalties, are applicable to the additional duties in the same manner as they apply to regular excise duties on the specified goods.
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