Bare Act Search Results

Customs Tariff Act 1975 Section 9

Title: Countervailing Duty on Subsidized Articles

State: Central

Year: 1975

.....of such article, then, upon the importation of any such article into India, whether the same is imported directly from the country of manufacture, production or otherwise, and whether it is imported in the same condition as when exported from the country of manufacture or production or has been changed in condition by manufacture, production or otherwise, the Central Government may, by notification in the Official Gazette, impose a countervailing duty not exceeding the amount of such subsidy. Explanation. - For the purposes of this section, a subsidy shall be deemed to exist if - (a) there is financial contribution by a Government, or any public body 1[in the exporting or producing country or territory], that is, where - (i) a Government practice involves a direct transfer of funds (including grants, loans and equity infusion), or potential direct transfer of funds or liabilities, or both; (ii) Government revenue that is otherwise due is foregone or not collected (including fiscal incentives); (iii) a Government provides goods or services other than general infrastructure or purchases goods; (iv)(a) Government makes payments to a funding mechanism, or.....

Karnataka Excise Act, 1965(Karnataka) Chapter V

Title: Excise Duty and Countervailing Duty

State: Karnataka

Year: 1965

(1) An excise duty at such rate or rates as the State Government may prescribe, shall be levied on any excisable article manufactured or produced in the State under any licence or permit granted under this Act. (2) A countervailing duty at such rate or rates as the State Government, may prescribe shall be levied on any excisable article manufactured or produced in India outside the State and imported into the State under a licence or permit granted under this Act. (3) The rates prescribed under sub-sections (1) and (2) may be different for different kinds of excisable articles and may also be different when levied in the different ways specified in section 23. Section 23 - Ways of levying such duties Subject to such rules regulating the time, place and manner, as may be prescribed, excise duty and countervailing duty under section 22 shall be levied in one or more of the following ways as may be prescribed, namely :- (a) rateably on the quantity of any excisable article produced or manufactured in or issued from a distillery, brewery, manufactory or warehouse, or imported into the State; 1[(aa) by fees (called litre fees) on the quantity of excisable article imported.....

Karnataka Excise Act, 1965(Karnataka) Section 22

Title: Excise Duty or Countervailing Duty on Excisable Articles

State: Karnataka

Year: 1965

(1) An excise duty at such rate or rates as the State Government may prescribe, shall be levied on any excisable article manufactured or produced in the State under any licence or permit granted under this Act. (2) A countervailing duty at such rate or rates as the State Government, may prescribe shall be levied on any excisable article manufactured or produced in India outside the State and imported into the State under a licence or permit granted under this Act. (3) The rates prescribed under sub-sections (1) and (2) may be different for different kinds of excisable articles and may also be different when levied in the different ways specified in section 23.

Customs Tariff Act, 1975 Complete Act

State: Central

Year: 1975

.....in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produced or manufactured in India and if such excise duty on a like article is leviable at any percentage of its value, the additional duty to which the imported article shall be so liable shall be calculated at that percentage of the value of the imported article. Explanation . - In this section, the expression "the excise duty for the time being leviable on a like article if produced or manufactured in India" means the excise duty for the time being in force which would be leviable on a like article if produced or manufactured in India, or, if a like article is not so produced or manufactured, which would be leviable on the class or description of articles to which the imported article belongs, and where such duty is leviable at different rates, the highest duty. (2) For the purpose of calculating under this section, the additional duty on any imported article, where such duty is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in Section 14 of the Customs Act, 1962 (52 of 1962).....

The Kerala Finance Act, 2003 Complete Act

State: Kerala

Year: 2003

.....(24), the following clause shall be added, namely:" "(25) Warehouse. ""Warehouse" means that part of a distillery, brewery, winery or other manufactury where liquor intended for issue is kept and includes a warehouse established under a special licence taken out under the Act or Rules."; in section 14, in clause (b), after the words "deposited and kept", the words "with or" shall be inserted; for section 17, the following section shall be substituted, namely: " "17. Duty on liquor or intoxicating drugs:-- A duty of excise or countervailing duty and or luxury tax shall be levied, in such manner as may be prescribed, on liquors or intoxicating drugs," permitted to be imported under section 6; or manufactured under any licence granted under section 12; or ( c) manufactured at any distillery, brewery, winery or other manufactury established under section 14: Provided that no duty or gallonage fee or vend fee or other taxes shall be levied under this Act on rectified spirit including absolute alcohol, which is not intended to be used for the manufacture of potable liquor meant for human consumption. Explanation." No liquor or intoxicating drug shall be permitted.....

The Punjab Excise (Delhi Amendment) Act, 1979 Complete Act

State: Punjab

Year: 1979

.....to amend the Punjab Excise Act, 1914 as in force in the Union territory of Delhi. Whereas by reason of certain excisable articles not being manufactured or produced in Delhi, countervailing duty is not leviable on such articles which are imported into Delhi; And whereas the consumption, except for medicinal purposes, of such articles would be injurious to health and the levy of a special duty on the importation of such articles into Delhi would be an endeavour towards bringing about prohibition of the consumption as aforesaid of such articles; Be it enacted by Parliament in the Thirtieth Year of the Republic of India as follows: -- Section 1 - Short title and commencement (1) This Act may be called the Punjab Excise (Delhi Amendment) Act, 1979. (2) It shall be deemed to have come into force on the 20th day of January, 1979. Section 2 - Amendment of section 3 of Punjab Act 1 of 1914 In section 3 of the Punjab Excise Act, 1914, as in force in the Union territory of Delhi (hereinafter referred to as the principal Act),-- (a) after clause (5), the following clause shall be inserted and shall be deemed always to have been inserted, namely: -- '(5a) "duty" means.....

Customs Tariff Act 1975 Section 3

Title: Levy of Additional Duty Equal to Excise Duty Sales Tax, Local Taxes and Other Charges

State: Central

Year: 1975

.....in this section referred to as the additional duty) equal to the excise duty for the time being leviable on a like article if produced or manufactured in India and if such excise duty on a like article is leviable at any percentage of its value, the additional duty to which the imported article shall be so liable shall be calculated at that percentage of the value of the imported article: Provided that in case of any alcoholic liquor for human consumption imported into India, the Central Government may, by notification in the Official Gazette, specify the rate of additional duty having regard to the excise duty for the time being leviable on a like alcoholic liquor produced or manufactured in different States or, if a like alcoholic liquor is not produced or manufactured in any State, then, having regard to the excise duty which would be leviable for the time being in different States on the class or description of alcoholic liquor to which such imported alcoholic liquor belongs. Explanation.-- In this sub-section, the expression "the excise duty for the time being leviable on a like article if produced or manufactured in India" means the excise duty for the time being.....

Customs Tariff Act 1975 Section 9B

Title: No Levy Under Section 9 or Section 9a in Certain Cases

State: Central

Year: 1975

.....like articles to India; (c) the Central Government may not levy - (i) any countervailing duty under section 9, at any time, upon receipt of satisfactory voluntary undertakings from the Government of the exporting country or territory agreeing to eliminate or limit the subsidy or take other measures concerning its effect, or the exporter agreeing to revise the price of the article and if the Central Government is satisfied that the injurious effect of the subsidy is eliminated thereby; (ii) any anti-dumping duty under section 9A, at any time, upon receipt of satisfactory voluntary undertaking from any exporter to revise its prices or to cease exports to the area in question at dumped price and if the Central Government is satisfied that the injurious effect of dumping is eliminated by such action. (2) The Central Government may, by notification in the Official Gazette, make rules for the purposes of this section, and without prejudice to the generality of the foregoing, such rules may provide for the manner in which any investigation may be made for the purposes of this section, the factors to which regard shall be at in any such investigation and for all matters connected.....

Karnataka Prohibition Act, 1961 Chapter I

Title: Preliminary

State: Karnataka

Year: 1961

.....and purity having the chemical composition C2H5CH:] 2 [(1A) ] "authorisation" means an authorisation granted under section 36 for use, or for manufacture for use, of liquor for sacramental purposes; (2) "to bottle", with its various grammatical variations means to transfer any article from a cask or other vessel to a bottle, jar, flask, pot or similar receptacle for the purpose of sale, whether any process of manufacture be employed or not; and "bottling" includes rebottling; (3) "Commissioner" means the Prohibition Commissioner appointed under section 3; (4) "Committee" means any of the committees appointed by the State Government under section 8; (5) "country liquor" includes all liquor produced or manufactured in India; (6) "cultivation" includes the tending or protecting of a plant and does not necessarily imply raising it from seed; (7) (a) "denatured" means subjected to a process prescribed for the purpose of rendering unfit for human consumption; (b) "denatured spirituous preparation" means any preparation made with denatured spirit or alcohol and includes liquors, French Polish, Thinners and varnish prepared out of such spirit or alcohol; (8) "Deputy.....

Karnataka Excise Act, 1965(Karnataka) Chapter I

Title: Preliminary

State: Karnataka

Year: 1965

.....from a cask or other vessel to a bottle, jar, flask1[polythene sachet] or similar receptacle for the purpose of sale, whether any process of manufacture be employed or not, and includes re-bottling; (3) "cultivation" includes the tending or protection of a plant during growth and does not necessarily imply raising it from seed; (4) "denatured" means subjected to a process prescribed for the purpose of rendering unfit for human consumption; 2[(5) "Deputy Commissioner" means the Deputy Commissioner of the revenue district;] 3[(5A) 'Deputy Commissioner of Excise' means a Deputy Commissioner of Excise appointed under section 4A;] (6) "excisable article" means,- (a) any liquor; (b) any intoxicating drug; (c) opium; or (d) other narcotic drugs, narcotics and non-narcotic drugs which the State Government may by notification declare to be an excisable article; (7) "Excise Commissioner" means the officer appointed as Excise Commissioner under section 3; (8) "excise duty" and "countervailing duty" means any such excise duty or countervailing duty, as the case may be, as is mentioned in Entry 51 of List II of the Seventh Schedule to the Constitution; 3[(9).....