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Special duties of excise
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.... by the Central Government in relation to the duty so chargeable, there shall be levied and collected a special duty of excise equal to 1[ten per cent.] of the amount so chargeable on such goods. (2) Sub-section (1) shall cease to have effect after the 31st day of March, 1981, except as respects things done or omitted to be done before such cesser; and section 6 of the General Clauses Act, 1897 (....