Section 49 - Additional duties of excise (Television sets) - Finance Act, 1985

49. Additional duties of excise (Television sets) (1) In the case of goods specified in the fifth schedule, being goods manufactured in India, there shall be levied and collected as an additional duty of excise an amount calculated at the rate set forth in the said Schedule. (2) The additional duties of excise referred to in sub-section (1) shall be in addition to any other duties of excise chargeable on such goods under the Central Excise Act or any other law for the time being in force. (3) 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 additional duties of excise leviable under this section in respect of any goods as they apply in relation to the levy and collection of duties of excise on such goods under that Act or those rules, as the case may be. (4) The additional duties of excise leviable under sub-section (1) shall be for the purposes of the Union and the proceeds there of shall not be distributed among the States.