Special additional excise duty imposed as a surcharge on specified goods, applied alongside other excise obligations. Section 147 imposes a Special Additional Excise Duty as a surcharge on goods in the Eighth Schedule at rates specified in that Schedule, expressly in addition to any other excise duties; it provides that the provisions and rules of the Central Excise Act relating to rate determination, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties shall, as far as may be, apply to the levy and collection of this duty.