Regulatory duty of excise

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....e Official Gazette, on all or any of the goods mentioned in the First Schedule to the Central Excises Act as amended by this Act or any subsequent Act of Parliament, a regulatory duty of excise which shall not exceed 15 per cent. of the value of the goods as determined in accordance with the provisions of section 4 of the Central Excises Act: Provided that different dates and different rates ma....

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....ral Excises Act and the rules made thereunder, including those relating to refunds and exemptions from duties, shall, as far as may be, apply Jn relation to the levy and collection of the regulatory duty of excise leviable under this section in respect, of any goods as they apply in relation to the levy and collection of the duties of excise on such goods under that Act or those rules. (5) Ever....