¹[3A. (1) The Government may, by notification in the official Gazette, levy, subject to such conditions, limitations and restrictions as it may deem fit to impose, a regulatory duty-(a) on any excisable goods or excisable services, in addition to the duty leviable under section 3, at a rate not exceeding ²[100] per cent of the rate of duty leviable thereon under the said section, or, in the case of excisable goods, at a rate not exceeding ³[30] per cent ad valorem or ⁴[25] per cent of the retail price and, in the case of excisable services, ⁵[25] per cent of the charges for such services; and (b) on any other goods or services, at a rate, in the case of goods, not exceeding ⁶[50] per cent ad valorem or ⁷[35] per cent. of the retail price and, in the case of services, not exceeding ⁸[35] per cent of the charges for the services] ⁹[:Provided that, if the assessed amount has a fraction of less than five poisha, the assessment shall be rounded off to the next higher five poisha.] (2) Any notification issued under sub section (1) shall, if not earlier rescinded, stand rescinded on the expiry of the financial year during which it was issued.]