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TypeBare Act JurisdictionCentral Government

Finance Act 1975 Section 33

Amendment of Act 1 of 1944

~1 min read
https://sooperkanoon.com/act/33005

Bare act section · Research

About this section

Finance Act 1975 Section 33 is part of Finance Act 1975 - Amendment of Act 1 of 1944. Read the section text below and explore Indian court judgments that cite it.

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Section Text

(1) In the Central Excises and Salt Act, 1944 (hereinafter referred to as the Central Excises Act), -

(a) in section 2, in clause (f), after sub-clause (i), the following sub-clause shall be inserted namely :-

"(ia) in relation to manufactured tobacco, includes the labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer.".

(b) the First Schedule shall be amended in the manner specified in Parts I and II of the Second Schedule.

(2) The amendment made to Item No. 18 in the First Schedule to the Central Excises Act by paragraph (ii) of Part II of the Second Schedule to this Act shall be deemed to have had effect on and from the 1st day of March, 1975, and accordingly -

(a) refund shall be made of all duties collected which would not have been collected if the amendment had come into force on that date; and

(b) recoveries shall be made of all duties which have not been collected but which would have been collected if the amendment had so come into force.

Frequently asked questions

What does Finance Act 1975 Section 33 provide?

Section Section 33 of the Finance Act 1975 (Amendment of Act 1 of 1944) is reproduced on this page as part of the Finance Act 1975. 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 1975 Section 33?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1975 Section 33. 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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