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    <description>Special duties of excise are levied on goods chargeable and assessed under the Central Excises Act and applicable notifications as additional excise duties on enumerated First Schedule items; these duties are supplementary to existing excise liabilities, their proceeds accrue to the Union (not to States), the provision includes a temporal cessation preserving past acts, and the Central Excises Act provisions and rules, including refunds and exemptions, apply as far as practicable to these special duties.</description>
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      <description>Special duties of excise are levied on goods chargeable and assessed under the Central Excises Act and applicable notifications as additional excise duties on enumerated First Schedule items; these duties are supplementary to existing excise liabilities, their proceeds accrue to the Union (not to States), the provision includes a temporal cessation preserving past acts, and the Central Excises Act provisions and rules, including refunds and exemptions, apply as far as practicable to these special duties.</description>
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