Section 3 in The Sugar (Special Excise Duty) Act, 1959
3. Imposition of special additional excise duty on certain sugar.
(1)There shall be levied and collected in respect of that quantity of sugar removed from any factory on or after the commencement of this Act as is equivalent to the quantity of sugar lying in stock on such commencement within the precincts of the factory, a special duty of excise at the rate of rupees two and fifty- two naye paise per cwt.(2)The duty of excise referred to in sub- section (1) shall be in addition to the duties of excise chargeable on sugar under the Central Excises Act or any other law for the time being in force.(3)The provisions of the Central Excises Act and the rules thereunder, including those relating to refunds and exemptions from duty shall, so far as may be, apply in relation to the levy and collection of the special duty of excise referred to in sub- section (1) as they apply in relation to the levy and collection of the duties of excise on sugar under the Central Excises Act.
