3. Levy and collection of additional duties.- (1) There shall be levied and collected *[in respect of the goods described in column (3) of the First Schedule] produced or manufactured in India and on all such goods lying in stock within the precints of any factory, warehouse or other premises where the said goods were manufactured, stored or produced, or in any premises appurtenant thereto, duties of excise at the rate or rates *[specified in column (4) of the said Schedule].
(2) The duties of excise referred to in sub-section (1) in respect of the goods specified therein shall be in addition to the duties of excise chargeable on such goods under the Central Excises and Salt Act, 1944, or any other law for the time being in force.
(3) The provisions of the Central Excises and Salt Act, 1944, and the rules made 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 additional duties as they apply in relation to the levy and collection of the duties of excise on the goods specified in sub-section (1). *[ Substituted by the Additional Duties of Excise (Goods of Special Importance) Second (Amdt.) Act, 1985 (7 of 1986), Section 3 (28-2-1986)] | 