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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 157

Additional Duty of Excise (Tea and Tea Waste)

~1 min read
https://sooperkanoon.com/act/9381

Bare act section · Research

About this section

Finance Act, 2003 Section 157 is part of Finance Act, 2003 - Additional Duty of Excise (Tea and Tea Waste). Read the section text below and explore Indian court judgments that cite it.

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Section Text

(1) In the case of goods specified in the Fourth Schedule, being goods manufactured in India, there shall be levied and collected for the purposes of the Union, by surcharge, an additional duty of excise, at the rate specified 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 and imposition of penalty, 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 the goods specified in the Fourth Schedule 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.

Frequently asked questions

What does Finance Act, 2003 Section 157 provide?

Section Section 157 of the Finance Act, 2003 (Additional Duty of Excise (Tea and Tea Waste)) is reproduced on this page as part of the Finance Act, 2003. 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, 2003 Section 157?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 157. 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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