Preamble.- An Act to provide for the levy and collection of additional duties of excise on certain goods and for the distribution of a part of the net proceeds thereof among the States in pursuance of the principles of distribution formulated and the recommendations made by the Finance Commission in its *[second report dated the 18th December, 1989].
BE it enacted by Parliament in the Eighth Year of the Republic of India as follows :-
*[Substituted for the words, figures and letters "first report dated the 29th July, 1988" by the Additional Duties of Excise (Goods of Special Importance) (Amdt.) Act, 1990 (14 of 1990) w.e.f. 1.4.1990.]
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