- In section 3 of the Central Excise Act, in sub-section (1), for the opening paragraph, the following shall be substituted, namely :-"There shall be levied and collected in such manner as may be prescribed, -(a)a duty of excise on all excisable goods which are produced or manufactured in India as, and at the rates, set forth in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986);(b)a special duty of excise, in addition to the duty of excise specified in clause (a) above, on excisable goods specified in the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) which are produced or manufactured in India, as, and at the rates, set forth in the said Second Schedule :".
