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    <title>Special duties of excise</title>
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    <description>Imposes a special duty of excise as an additional levy on goods chargeable under the Central Excises Act and relevant government notifications, operating alongside existing excise duties. The provision is temporary with a specified cessation subject to savings for prior acts or omissions, and it requires that provisions, rules and mechanisms of the Central Excises Act, including refunds and exemptions, apply as far as possible to the levy, collection, refund and exemption of the special duty.</description>
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      <description>Imposes a special duty of excise as an additional levy on goods chargeable under the Central Excises Act and relevant government notifications, operating alongside existing excise duties. The provision is temporary with a specified cessation subject to savings for prior acts or omissions, and it requires that provisions, rules and mechanisms of the Central Excises Act, including refunds and exemptions, apply as far as possible to the levy, collection, refund and exemption of the special duty.</description>
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