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    <description>A statutory special duty of excise is levied on goods chargeable under the Central Excises Act as an additional duty calculated on the amount chargeable; it is collected alongside existing excise duties, and the administrative provisions and rules of the Central Excises Act, including refunds and exemptions, apply as far as practicable to its levy and collection, with a cessation mechanism that preserves prior acts and invokes the General Clauses Act saving provision upon cessation.</description>
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      <description>A statutory special duty of excise is levied on goods chargeable under the Central Excises Act as an additional duty calculated on the amount chargeable; it is collected alongside existing excise duties, and the administrative provisions and rules of the Central Excises Act, including refunds and exemptions, apply as far as practicable to its levy and collection, with a cessation mechanism that preserves prior acts and invokes the General Clauses Act saving provision upon cessation.</description>
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