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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Additional duty of excise applies as a surcharge on specified goods, supplementing other excise charges and related rules.</h1> An additional duty of excise is levied as a surcharge on Fourth Schedule goods manufactured in India, and is payable in addition to any other excise duties; the Central Excise Act's provisions, including those on refunds, exemptions and penalties, apply to the levy and collection of this additional duty as far as practicable.

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