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TypeBare Act JurisdictionCentral Government

Finance Act, 1999 Section 133

ADDITIONAL DUTY OF EXCISE

~1 min read
https://sooperkanoon.com/act/249926

Bare act section · Research

About this section

Finance Act, 1999 Section 133 is part of Finance Act, 1999 - ADDITIONAL DUTY OF EXCISE. Read the section text below and explore Indian court judgments that cite it.

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Section Text

HIGH SPEED DIESEL OIL) (1) In the case of goods specified in the Second 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 duty 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 Excise 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 duty of excise leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of excise on such goods under that Act or those rules, as the case may be.

(4) The additional duty of excise leviable under sub-section (1), shall be for the purposes of the Union and the proceeds thereof shall not be distributed among the States.

Frequently asked questions

What does Finance Act, 1999 Section 133 provide?

Section Section 133 of the Finance Act, 1999 (ADDITIONAL DUTY OF EXCISE) is reproduced on this page as part of the Finance Act, 1999. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 1999 Section 133?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1999 Section 133. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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