Medicinal and Toilet Preparations Excise Duties Act, 1955 Part II - Bare Act |
| State | Central Government |
| Year | 1955 |
| Section Title | Levy and Collection of Duties |
(1) There shall be levied duties of excise, at the rates specified in the Schedule, on all dutiable goods 2[(excluding goods produced or manufactured in a Special Economic Zone)] manufactured in India.
(2) The duties aforesaid shall be leviable--
(a) where the dutiable goods are manufactured in bond, in the State in which such goods are released from a bonded warehouse for home consumption, whether such State is the State of manufacture or not;
(b) where the dutiable goods are not manufactured in bond, in the State in which such goods are manufactured.
(3) Subject to the other provisions contained in this Act, the duties aforesaid shall be collected in such manner as may be prescribed.
Explanation.-- Dutiable goods are said to be manufactured in bond within the meaning of this section if they are allowed to be manufactured without payment of any duty of excise leviable under any law for the time being in force in respect of alcohol,1[narcotic drug or narcotic] which is to be used as an ingredient in the manufacture of such goods,
___________________________
1. Substituted for the words "opium, Indian hemp or other narcotic drug or narcotic" by the Finance Act, 1976 (66 of 1976), Section 39(a) w.e.f. 27-5-1976.
2. Inserted by the Finance Act, 2010.
Where alcohol, narcotic drug or narcotic had beensupplied to a manufacturer of any dutiable goods for use as an ingredient ofsuch goods by, or under the authority of, the collecting Government and a dutyof excise on the goods so supplied had already been recovered by suchGovernment under any law for the lime being in force, the collecting Government shall, on an application beingmade to it in this behalf, grant in respect of the duty of excise leviableunder this Act, a rebate to such manufacturer of the excess, if any of the dutyso recovered over the duty leviable under this Act.
In respect of the duty of excise and any other sums of any kind payable to the collecting Government under any of the provisions of this Act or of the rules made thereunder, the excise officer empowered by the said rules to levy such duty or require the payment of such sums, may deduct the amount so payable from any money owing to the person from whom such sums may be recoverable or due, which may be in his hands or under his disposal or control or may recover the amount by attachment and sale of dutiable goods belonging to such person; and if the amount payable is not so recovered, he may prepare a certificate signed by him specifying the amount due from the person liable to pay the sum and send it to the Collector of the district in which such person resides or conducts his business, and the said Collector on receipt of such certificate shall proceed to recover from the said person the amount specified therein in the same manner as an arrear of land revenue.
(1) The Central Government may, by notification in the Official Gazette, provide that from such date as may be specified in the notification, no person shall engage in the production or manufacture of any dutiable goods or of any specified component parts or ingredients of such goods or of specified containers of such goods or of labels of such containers except under the authority and in accordance with the terns and conditions of a licence granted under this Act.
(2) Every licence under Sub-section (1) shall be granted for such area, if any, for such period, subject to such restrictions and conditions, and in such form and containing such particulars as may be prescribed.
If any person--
(a) contravenes any of the provisions of anotification issued under Section 6; or
(b) evades the payment of any duty of excisepayable under this Act; or
(c) fails tosupply any information which he is required by rules made under this Act tosupply or (unless with a reasonable belief, the burden of proving which shall be upon him, that the informationsupplied by him is true) supplies falseinformation; or
(d) attempts to commit orabets the commission of any offence mentioned in Clause (a) or Clause (b),
he shallfor every such offence be punishable with imprisonment for a term which mayextend to six months, or with fine which may extend to two thousand rupees, orwith both.
Any court trying any offence under Section 7 may order the forfeiture to the collecting Government of any dutiable goods in respect of which the court is satisfied that an offence under this Act has been committed, and may also order the forfeiture of any alcohol, drugs or materials by means of which the offence has been committed and of any receptacles, packages or coverings in which any such goods or articles are contained and the animals, vehicles, vessels or other conveyances used in carrying such goods or articles and any implements or machinery used in the manufacture of such goods.