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                                             AS PASSED BY LOK SABHA ON

                                                     11TH MARCH, 1991.

                                                 BILL NO. 29-C of 1991
                                                 ---------------------

THE FINANCE BILL, 1991


                                  A

                                 BILL

to continue  for the  financial year  1991-92 the  existing  rates  of
income-tax and  to provide  for  the  continuance  of  the  provisions
relating to  auxiliary duties  of customs and special duties of excise
for the said year.

     Be it  enacted by  Parliament in  the Forty-second  Year  of  the
Republic of India as follows:--

Short title and commencement.

     1. (1) This Act may be called the Finance Act, 1991.

     (2) Save  as otherwise provided in this Act, section 2 shall come
into force on the 1st day of April, 1991.

Income-tax

     2. The  provision of section 2 of, and the First Schedule to, the
Finance Act,  1990, (12  of 1990.), shall apply in relation to income-
tax for the assessment year or, as the case may be, the financial year
commencing on the 1st day of April, 1991, as they apply in relation to
income-tax for  the assessment  year or,  as  the  case  may  be,  the
financial year  commencing on  the 1st  day of  April, 1990,  with the
following modifications, namely:--

     (a) in section 2,--

     (i) for  the figures  "1990", wherever  they occur,  the  figures
"1991" shall be substituted;

     (ii) in  sub-section (1),  after the  words "the  First  Schedule
and", the  words, figures, letter and brackets "such tax as reduced by
the rebate  of income-tax  calculated  under  Chapter  VIII-A  of  the
Income-tax Act,  1961 (43  of 1961.)  (hereinafter referred  to as the
Income-tax Act)" shall be inserted;

     (iii) in sub section (2),--

     (A) for  the words  "eighteen  thousand  rupees,"  wherever  they
occur, the words "twenty-two thousand rupees" shall be substituted;

     (B) for  the proviso, the following proviso shall be substituted,
namely:--

     "Provided that the amount of income-tax so arrived at, as reduced
by the  rebate of  income-tax calculated  under Chapter  VIII-A of the
Income-tax Act,  shall, in  the case  of every  person having  a total
income exceeding  seventy-five thousand  rupees,  be  increased  by  a
surcharge for  purposes of  the Union calculated at the rate of twelve
per cent  of such  income-tax and  the sum  so arrived at shall be the
income-tax in respect of the total of the total income";

     (iv) in sub-section (3),--

     (A) the  figures, brackets and words, "1961 (hereinafter referred
to as the Income-tax Act)" (43 of 1961) shall be omitted;

     (B) for  the proviso, the following proviso shall be substituted,
namely:--

     "Provided that  in respect of any income charge able to tax under
section 115B or section 115BB of the Income-tax Act,--

     (a) the income-tax computed under section 115B shall be increased
by a  surcharge calculated  at the  rate of  fifteen per  cent of such
income-tax; and

     (b)  the   income-tax  computed  under  section  115bb  shall  be
increased,--

     (i) in  the case  of a  person other  than  a  company,  being  a
resident in India, by a surcharge for purposes of the Union calculated
at the rate of twelve per cent. of such income-tax; and

     (ii) in the case of a domestic company, by a surcharge calculated
at the rate of fifteen per cent. of such income-tax.";

     (v) in  sub-section (7),  after  the  word,  figures  and  letter
"Chapter VIII-A", the words "of the said Act" shall be inserted;

     (vi) in  sub-section (8),  for the proviso, the following proviso
shall be substituted, namely:--

2

     "Provided that  the amount  of income-tax  or  "advance  tax"  so
arrived at,  as reduced  by the  rebate of income-tax calculated under
Chapter VIII-A  of the  said Act,  shall, in  the case of every person
having a  total income  exceeding  seventy-five  thousand  rupees,  be
increased by  a surcharge  for purposes of the Union calculated at the
rate of  twelve per  cent. of  such income-tax or, as the case may be,
"advance tax" and the sum so arrived at shall be the income-tax or, as
the case may be, "advance tax" in respect of the total income";

     (b) in the First Schedule,--

     (i) for Part I, the following Part shall be substituted, namely:-
-

                                PART I

                              INCOME-TAX

                             Paragraph A

                           Sub-Paragraph I

     In the  case of  every individual  or Hindu  undivided family  or
unregistered  firm   or  other  association  of  persons  or  body  of
individuals,  whether   incorporated  or   not,  or  every  artificial
juridical person  referred to  in sub-clause  (vii) or  clause (31) of
section 2  of the  Income-tax Act,  not being  a case  to  which  Sub-
Paragraph II  of this  Paragraph or  any other  Paragraph of this Part
applies,--

                         Rates of income-tax

(1) where the total income does not exceed   Nil;
    Rs. 22,000

(2) where the total income exceeds Rs.       20 per cent. of the
    22,000 but does not exceed Rs. 30,000    amount by which the total
                                             income exceeds Rs.30,000;

(3) where the total income exceeds Rs.       Rs.1,600 plus 30 percent.
    30,000 but does not exceed Rs.50,000     of the amount by which
                                             the total income exceeds
                                             30,000

 (4) where the total income exceeds Rs.      Rs. 7,600 plus 40
     50,000 but does not exceed Rs.          percent. of the amount by
     1,00,000                                which the total income
                                             exceeds Rs. 50,000

(5) where the total income exceeds           Rs. 27,600 plus 50 per
    Rs. 1,00,000                             cent. of the amount by
                                             which the total income
                                             exceeds Rs. 1,00,000.

                       Surcharge on income-tax

     The  amount   of  income-tax  computed  in  accordance  with  the
preceding provisions of this Sub-Paragraph shall,--

     (i) in  the case  of every  individual, Hindu undivided family or
association of  persons or body of individuals referred to in sections
88 and  88A having  a total  income  exceeding  seventy-five  thousand
rupees, be  reduced by  the amount  of rebate of income-tax calculated
under Chapter VIII-A, and the income-tax as so reduced;

     (ii) in  the case  of every person, other than those mentioned in
item (i),  having  a  total  income  exceeding  seventy-five  thousand
rupees,

be increased  by a  surcharge for  purposes of the Union calculated at
the rate of twelve per cent. of such income tax:

     Provided that  no such  surcharge shall  be  payable  by  a  non-
resident.

                           Sub-Paragraph II

     In the  case of  every Hindu  undivided family  which at any time
during the previous year has at least one member whose total income of
the previous  year relevant  to the  assessment year commencing on the
1st day of April, 1991 exceeds Rs. 22,000,--

                         Rates of income-tax

(1) where the total income does not     Nil;
    exceed Rs. 12,000

(2) where the total income exceeds      25 per cent. of the amount by
    Rs. 12,000 but does not exceed      which the total income exceeds
    Rs. 20,000                          Rs. 20,000;

(3) where the total income exceeds      Rs. 2,000 plus 30 per cent. of
    Rs. 20,000 but does not exceed      the amount by which the total
    Rs. 40,000                          income exceeds Rs. 20,000;

(4) where the total income exceeds      Rs. 8,000 plus 40 per cent. of
    Rs. 40,000 but does not exceed      the amount by which the total
    Rs. 60,000                          income exceeds Rs. 40,000;

(5) where the total income exceeds      Rs. 16,000 plus 50 per cent.of
    Rs. 60,000 but does not exceed      the amount by which the total
    Rs. 1,00,000                        income exceeds Rs. 60,000;

(6) where the total income exceeds      Rs. 36,000 plus 55 per cent.
    Rs. 1,00,000                        of the amount by which the
                                        total income exceeds Rs.
                                        1,00,000.

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                       Surcharge on income-tax

     The  amount   of  income-tax  computed  in  accordance  with  the
preceding provisions of this Sub-Paragraph shall, in the case of every
person having  a total  income exceeding seventy-five thousand rupees,
be reduced  by the  amount of  rebate of  income-tax calculated  under
Chapter VIII-A  and the  income-tax as  so reduced  be increased  by a
surcharge for  purposes of  the Union calculated at the rate of twelve
per cent. of such income-tax:

     Provided that  no such  surcharge shall  be  payable  by  a  non-
resident.

                             Paragraph B

     In the case of every co-operative society,--

                         Rates of income-tax

(1) where the total income does not exceed  10 per cent. of the total
    Rs. 10,000                               income;

(2) where the total income exceeds Rs.      Rs. 1,000 plus 20 percent.
    10,000 but does not exceed Rs. 20,000   of the amount by which the
                                            total income exceeds Rs.
                                            10,000;

(3) where the total income exceeds Rs.      Rs. 3,000 plus 35 per
    20,000                                  cent. of the amount by
                                            which the total income
                                            exceeds Rs. 20,000.

                       Surcharge on income-tax

     The  amount   of  income-tax  computed  in  accordance  with  the
preceding provision  of this  Paragraph shall,  in the  case of  every
person having  a total  income exceeding seventy-five thousand rupees,
be increased  by a  surcharge for  purposes of the Union calculated at
the rate of twelve per cent. of such income-tax.

                             Paragraph C

                           Sub-Paragraph I

     In the  case of  every registered firm, not being a case to which
Sub-Paragraph II of this Paragraph applies,--

                         Rates of income-tax

(1) where the total income does not exceed   Nil;
    Rs. 15,000

(2) where the total income exceeds Rs.       6 per cent. of the amount
    15,000 but does not exceeds Rs. 50,000   by which the total
                                             income exceeds Rs.15,000;

(3) where the total income exceeds Rs.       Rs. 2,100 plus 12 per
    50,000 but does not exceed Rs 1,00,000   cent. of the amount by
                                             which the total income
                                             exceeds Rs. 50,000;

(4) where the total income exceeds Rs.       Rs. 8,100 plus 18 per
    1,00,000                                 cent. of the amount by
                                             which the total income
                                             exceeds Rs. 1,00,00

                       Surcharge on income-tax

     The  amount   of  income-tax  computed  in  accordance  with  the
preceding provisions of this Sub-Paragraph shall, in the case of every
person having  a total  income exceeding seventy-five thousand rupees,
be increased  by a  surcharge for  purposes of the Union calculated at
the rate of twelve per cent of such income-tax.

                           Sub-Paragraph II

     In the  case of every registered firm whose total income includes
income derived  from a  profession carried  on by it and the income so
included is not less than fifty-one per cent. of such total income,--

                         Rates of income-tax

(1) where the total does not exceed      Nil;
    Rs. 15,000

(2) where the total income exceeds Rs.   5 per cent of the amount by
    15,000 but does not exceeds Rs.      which the total income
    50,000                               exceeds Rs. 15,000

(3) where the total income exceeds Rs.   Rs. 1750 plus 10 per cent. of
    50,000 but does not exceed Rs.       the amount by which the total
    1,00,000                             income exceeds Rs. 50,000

(4) where the total income exceeds       Rs. 6,750 plus 15 per cent.
    Rs. 1,00,000                         of the amount by which the
                                         total income exceeds Rs.
                                         1,00,000

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                       Surcharge on income-tax

     The  amount   of  income-tax  computed  in  accordance  with  the
preceding provisions of this Sub-Paragraph shall, in the case of every
person having  a total  income exceeding seventy-five thousand rupees,
be increased  by a  surcharge for  purposes of the Union calculated at
the rate of twelve per cent. of such income tax.

     Explanation.--For the  purposes  of  the  Paragraph,  "registered
firm" includes  an unregistered  firm assessed  as a  registered  firm
under clause (b) section 183 of the income-tax Act.

                             Paragraph D

In the case of every local authority,-

                          Rate of income-tax

On the whole of the total income         50 per cent.

                       Surcharge on income-tax

     The amount  of  income-tax  computed  at  the  rate  hereinbefore
specified shall,  in the  case of  surcharge for purposes of the Union
calculated at the rate of twelve per cent, of such income-tax

                             Paragraph E

In the case of a company,--

                         Rates of income-tax

1. In the case of a domestic company,--

     (1) where the company is a company in     40 per cent. of the
 which the public are substantially            total income;
 interested

     (2) where the company is not a company in
which the public are substantially interested--

     (i) in the case of a trading company or     50 per cent. of the
an investment company                            total income;

     (ii) in any other case                      45 per cent. of the
                                                 total income.

II. In the case of a company other than a
domestic company,--

     (i) on so much of the total income as
consists or--

     (a) royalties received from Government or
an Indian concern in pursuance of an agreement
made by it with the Government or the Indian
concern after the 31st day of March, 1961 but
before the 1st day of April, 1976, or

     (b) fees for rendering technical services
received from Government or an Indian concern
in pursuance of an agreement made by it with the
Government or the Indian concern after the 29th
day of February, 1964 but before the 1st day of
April 1976,

and where such agreement has, in either case,      50 per cent.
been approved by the Central Government

(ii) on the balance, if any, of the total income  65 per cent.

                       Surcharge on income-tax

     The  amount   of  income-tax  computed  in  accordance  with  the
provisions of  item 1  of this  Paragraph shall,  in the case of every
person having  a total  income exceeding seventy-five thousand rupees,
be increased by a surcharge calculated at the rate of fifteen per cent
of such income-tax;

     (ii) in  part II,  for the  heading "Surcharge on income-tax" and
the entries thereunder, the following shall be substituted, namely:--

                       "Surcharge on income-tax

     The  amount   of  income-tax  deducted  in  accordance  with  the
provisions of--
     (a) sub-item  (a) of  item 1 of this part shall be increased by a
surcharge for  purposes of  the Union calculated at the rate of twelve
per cent of such income-tax, and

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     (b) sub-item  (a) of  item 2 of this Part shall be increased by a
surcharge calculated  at the rate of fifteen per cent. of such income-
tax.";

     (iii) in  Part III,  in Sub-Paragraph  II of Paragraph A, for the
figures "1991" the figures "1992" shall be substituted;

     (iv) in Part IV, in Rule 9,--

     (A) for  sub-rules (1)  and (2), the following sub-rules shall be
substituted, namely:--

     "(1) Where the assessee has, in the previous year relevant to the
assessment year  commencing  on  the  1st  day  of  April,  1991,  any
agricultural income  and the  net result  of the  computation  of  the
agricultural income  of the  assessee for  any  one  or  more  of  the
previous years  relevant to the assessment years commencing on the 1st
day of  April, 1983  or the  1st day  of April, 1984 or the 1st day of
April, 1985  or the  1st day  of April,  1986 or the 1st day of April,
1987 or  the 1st  day of  April, 1988 or the 1st day of April, 1989 or
the 1st  day of  April, 1990, is a loss, then for the purposes of sub-
section (2) of section 2 of this Act,--

     (i) the  loss so  computed for  the previous year relevant to the
assessment year  commencing on  the 1st  day of  April, 1983,  to  the
extent,  if   any,  such  loss  has  not  been  set  off  against  the
agricultural income  for the  previous year relevant to the assessment
year commencing on the 1st day of April, 1984 or the 1st day of April,
1985 or  the 1st  day of  April, 1986 or the 1st day of April, 1987 or
the 1st  day of  April 1988,  or the 1st day of April, 1989 or the 1st
day of April, 1990.

     (ii) the  loss so  computed for the previous year relevant to the
assessment year  commencing on  the 1st  day of  April, 1984,  to  the
extent, if  any, such  a  loss  has  not  been  set  off  against  the
agricultural income  for the  previous year relevant to the assessment
year commencing  on the 1st day of April 1985, or the 1st day of April
1986 or  the 1st  day of  April, 1987 or the 1st day of April, 1988 or
the 1st day of April, 1989 or the 1st day of April, 1990.

     (iii) the  loss so computed for the previous year relevant to the
assessment year  commencing on  the 1st  day of  April, 1985,  to  the
extent, if  any, such  loss has  been set off against the agricultural
income  for   the  previous  year  relevant  to  the  assessment  year
commencing on the 1st day of April, 1986 or the 1st day of April, 1987
or the 1st day of April, 1988 or the 1st day of April 1989, or the 1st
day of April, 1990.

     (iv) the  loss so  computed for the previous year relevant to the
assessment year  commencing on  the 1st  day of  April, 1986,  to  the
extent,  if   any,  such  loss  has  not  been  set  off  against  the
agricultural income  for the  previous year relevant to the assessment
year commencing on the 1st day of April, 1988 or the 1st day of April,
1989 or the 1st day of April, 1990.

     (v) the  loss so  computed for  the previous year relevant to the
assessment year  commencing on  the 1st  day of  April, 1987,  to  the
extent,   if  any,  such  loss  has  not  been  set  off  against  the
agricultural income  for the  previous year relevant to the assessment
year commencing on the 1st day of April, 1988 or the 1st day of April,
1989 or the 1st day of April, 1990.

     (vi) the  loss so  computed for the previous year relevant to the
assessment year  commencing on  the 1st  day of  April, 1988,  to  the
extent,  if   any,  such  loss  has  not  been  set  off  against  the
agricultural income  for the  previous year relevant to the assessment
year commencing  on the  1st day  on the 1st day of April, 1989 or the
1st day of April, 1990.

     (vii) the  loss so computed for the previous year relevant to the
assessment year  commencing on  the 1st  day of  April, 1988,  to  the
extent,  it   any,  such  loss  has  not  been  set  off  against  the
agricultural income  for the  previous year relevant to the assessment
year commencing on the 1st day of April, 1990, and

     (viii) the loss so computed for the previous year relevant to the
assessment year commencing on the 1st day of April, 1990.

shall be  set off  against the agricultural income of the assessee for
the previous  year relevant  to the  assessment year commencing on the
1st day of April, 1991.

     (2) Where  the assessee has, in the previous year relevant to the
assessment year  commencing on  the 1st  day of  April, 1992 or, if by
virtue of  any provision  of the  income tax  Act, income-tax is to be
charged in  respect of the income of a period other than that previous
year, in such other period, any agricultural income and the net result
of the  computation of the agricultural income of the assessee for any
one or  more of  the previous  year relevant  to the  assessment years
commencing on the 1st day of April, 1984 or the 1st day of April, 1985
or the 1st day of April, 1986 or the 1st day of April, 1987 or the 1st
day of  April, 1988  or the  1st day  of April, 1089 or the 1st day of
April, 1990  or the  1st day  of April, 1991, is a loss, then, for the
purposes of sub-section (8) of section 2 of this Act.--

     (i) the  loss so  computed for  the previous year relevant to the
assessment year  commencing on  the 1st  day of  April, 1984,  to  the
extent, if any, such loss has not been set

6

off against  the agricultural income for the previous year relevant to
the assessment  year commencing  on the  1st day of April, 1985 or the
1st day if April, 1986 or the 1st day of April, 1987 or the 1st day of
April, 1988  or the  1st day  of April,  1989 or the 1st day of April,
1990 or the 1st day of April, 1991.

     (ii) the  loss so  computed for the previous year relevant to the
assessment year  commencing on  the 1st  day of  April, 1984,  to  the
extent, if  any, such  a  loss  has  not  been  set  off  against  the
agricultural income  for the  previous year relevant to the assessment
year commencing  on the 1st day of April 1985, or the 1st day of April
1986 or  the 1st  day of  April, 1987 or the 1st day of April, 1988 or
the 1st  day of  April, 1989  or the 1st day of April, 1990 or the 1st
day of April, 1991.

     (iii) the  loss so computed for the previous year relevant to the
assessment year  commencing on  the 1st  day of  April, 1985,  to  the
extent, if  any, such  loss has  been set off against the agricultural
income  for   the  previous  year  relevant  to  the  assessment  year
commencing on the 1st day of April, 1986 or the 1st day of April, 1987
or the 1st day of April, 1988 or the 1st day of April 1989, or the 1st
day of April, 1990 or the 1st day of April, 1991

     (iv) the  loss so  computed for the previous year relevant to the
assessment year  commencing on  the 1st  day of  April, 1986,  to  the
extent,  if   any,  such  loss  has  not  been  set  off  against  the
agricultural income  for the  previous year relevant to the assessment
year commencing on the 1st day of April, 1988 or the 1st day of April,
1989 or the 1st day of April, 1990 or the 1st day of April, 1991.

     (v) the  loss so  computed for  the previous year relevant to the
assessment year  commencing on  the 1st  day of  April, 1987,  to  the
extent,   if  any,  such  loss  has  not  been  set  off  against  the
agricultural income  for the  previous year relevant to the assessment
year commencing on the 1st day of April, 1988 or the 1st day of April,
1989 or the 1st day of April, 1990 or the 1st day of April, 1991.

     (vi) the  loss so  computed for the previous year relevant to the
assessment year  commencing on  the 1st  day of  April, 1988,  to  the
extent,  if   any,  such  loss  has  not  been  set  off  against  the
agricultural income  for the  previous year relevant to the assessment
year commencing  on the  1st day  on the 1st day of April, 1989 or the
1st day of April, 1990 or the 1st day of 1991.

     (vii) the  loss so computed for the previous year relevant to the
assessment year  commencing on  the 1st  day of  April, 1988,  to  the
extent,  it   any,  such  loss  has  not  been  set  off  against  the
agricultural income  for the  previous year relevant to the assessment
year commencing  on the  1st day  of April,  1990,   or the 1st day of
April 1991 and

     (viii) the loss so computed for the previous year relevant to the
assessment year commencing on the 1st day of April, 1991,

     (B)  for   sub-rule  (5),   the  following   sub-rule  shall   be
substituted, namely:--

     "(5) Notwithstanding  anything contained  in this  rule, no  loss
which has  not been  determined by  the Assessing  Officer  under  the
provisions of  these rules  or the  rules contained  in Part IV of the
First Schedule to the Finance Act, 1983, (11 of 1983.) or of the First
Schedule to  the Finance  Act, 1984,  (21 of  1984.) or  of the  First
Schedule to  the Finance  Act, 1985,  (32 of  1985.) or  of the  First
Schedule to  the Finance  Act, 1986,  (23 of  1986.) or  of the  First
Schedule to  the Finance  Act, 1987,  (11 of  1987.) or  of the  First
Schedule to  the Finance  Act, 1988,  (26 of  1988.) or  of the  First
Schedule to  the Finance  Act, 1989,  (13 of  1989.) or  of the  First
Schedule to  the Finance  Act, 1990,  (12 of  1990.) shall  be set off
under sub-rule (1) or, as the case may be sub-rule (2)."

Auxiliary duties of customs

     3. (1)  In the  case of  goods mentioned in the First Schedule to
the Customs  Tariff Act,  1975 (51  of 1975.)  or in that schedule, as
amended from  time to  time, there shall be levied and collected as an
Auxiliary duty  of customs  an amount  equal to fifty per cent. of the
value of  the goods as determined in accordance with the provisions of
section 14  of the  Customs  Act,  1962  (52  of  1962.)  (hereinafter
referred to as the Customs Act).

     (2) Sub-section (1) shall cease to have effect after the 31st day
of March,  1992, and upon such cesser section 6 of the General Clauses
Act, 1897,  (10 of  1897.) shall  apply as if the said sub-section had
been repealed by a Central Act.

     (3) The  auxiliary duties  of customs  referred to in sub-section
(1) shall  be in  addition to any duties of customs chargeable on such
goods under  the Customs  Act or  any other  law for the time being in
force

     (4)  The  provisions  of  the  Customs  Act  and  the  rules  and
regulations made  thereunder, including  those relating to refunds and
exemptions from  duties, shall, as far as may be, apply in relation to
the levy  and collection  of the  auxiliary duties of customs leviable
under this  section in  respect of any goods as they apply in relation
to the  levy and  collection of  the duties  of customs  on such goods
under that Act or those rules and regulations, as the case may be.

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Special duties of excise.

     4. (1)  In the  case of  goods chargeable  with a  duty of excise
under the  Central Excises and Salt Act, 1944 (1 of 1944) (hereinafter
referred to as the Central Excises Act), as amended from time to time,
read with  any notification  for the time being in force issued by the
Central Government  in relation to the duty so chargeable (not being a
notification providing  for  any  exemption  for  giving  credit  with
respect to,  or reduction  duty of  excise under  the said Act on such
goods equal  to, any  duty of  excise  under  the  said  Act,  or  the
additional duty  under section  3 of  the Customs  Tariff Act, already
paid on  the raw material or component parts used in the production or
manufacture of  such goods),  there shall  be levied  and collected  a
special duty  of excise  equal to  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,  1992, and upon such cesser section 6 of the General Clauses
Act, 1897,  (10 of  1897) shall  apply as  if the said sub-section had
been repealed by a Central Act.

     (3) The  special duties  of excise referred to in sub-section (1)
shall be  in addition  to any  duties excise  chargeable on such goods
under the  Central Excises  Act or any other law for the time being in
force.

     (4) The  provisions of the Central Excises Act and the rules made
thereunder, including  those relating  to refunds  and exemptions from
duties, shall,  as far  as may  be, apply in relation to the  levy and
collection of the special duties 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, as the case may be.

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