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    <description>Special duty of excise imposes an additional charge on goods already subject to duty under the Central Excises Act as a supplementary percentage of the amount chargeable, and is supplementary to duties under that Act or other laws; its levy and collection are to follow, as far as practicable, the provisions and procedural rules of the Central Excises Act, including refunds and exemptions, while excluding cases where a notification provides equivalent credit or reduction for duties already paid on inputs.</description>
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      <description>Special duty of excise imposes an additional charge on goods already subject to duty under the Central Excises Act as a supplementary percentage of the amount chargeable, and is supplementary to duties under that Act or other laws; its levy and collection are to follow, as far as practicable, the provisions and procedural rules of the Central Excises Act, including refunds and exemptions, while excluding cases where a notification provides equivalent credit or reduction for duties already paid on inputs.</description>
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