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1985 (12) TMI 156 - AT - Central ExciseExtract: .......or load them with excise duty under the Central Excise Act. 36. emsp That being so, the special duty under the Finance Act will have to be calculated or a percentage of 10 of the duty of excise chargeable under the Central Excise Act or 10 of 0, which is 0. That is the special duty to ldquo be levied and collected rdquo on these petroleum products.
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