JUDGMENT : 1. In these appeals against the judgment and order of the High Court at Delhi two questions arise. The first question is : "Whether the special duty of excise imposed on certain goods by Section 80 of the Finance Act 10 of 1965 was a distinct duty imposed or was in the nature of a surcharge on excise duty leviable under the Central Excises and Salt Act, 1944?" It is agreed that this question is covered against the appellant by the decision of this Court in Associated Cement Company Ltd. v. Director of Inspection, Customs and Central Excise, New Delhi - 1985 (2) SCC 719 . 2. The second question is : "Whether the amount of the duty of excise payable by a manufacturer mentioned in Section 280ZD for the purposes of tax credit certificate postulated by that section and Section 280ZE of the Income Tax Act, 1961 means excise duty actually paid or excise duty leviable under the Excise Act?" The High Court relied upon the judgment of this Court in Orient Weaving Mills (P) Ltd. & Anr. v. Union of India & Ors. - 1978 (2) E.L.T. (J 311) (S.C.) : AIR 1963 SC 98 , where it was held that the exemption granted by an exemption notification has effect as if enacted as a part of the statute. Accordingly, the High Court found no distinction between leviable and payable as propounded by the appellant. The decision of the High Court being based upon a decision of this Court, no further discussion is required. 3. The appeals are, accordingly, dismissed, with no order as to costs.