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28. There is, however, another aspect. Under s. 280ZD(6)(b), "duty of excise" is defined as "duty of excise leviable under the Central Excises and Salt Act, 1944". Now, the special duty of excise is not leviable under the Central Excises and Salt Act, as it is leviable under ss. 39 and 31 of the Finance Acts of 1968 and 1969, respectively. Therefore, while quantifying the goods cleared by the assessee for purposes of determining the amount of duty of excise payable to accord a tax credit certificate as contemplated under s. 280ZD, the duty of excise within the meaning of s. 280ZD6(b) alone will have to be taken into consideration and not any other duty, much less the special duty of excise laid down by the respective Finance Acts, a that special duty of excise is not leviable under the Excises Act. The mere referential legislation as occurring in ss. 39(b) and 31 of the Finance Acts of 1968 and 1969, respectively, viz., "a special duty of excise equal to 20 per cent of the total amount so chargeable on such goods", referring thereby to duty so chargeable as referred to under sub-s. (6)(b) of s. 280ZD of the I.T. Act, is only for the purpose of arriving at the rateable duty of 20 per cent under the Finance Act, and, therefore, the argument of the learned counsel for the appellant that it must be deemed to be a duty of excise is not acceptable inasmuch as this special duty of excise is leviable and collectable under the Finance Act and not under the Excise Act.