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) 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 by any person or received by any person when issued form a distillery, brewery, manufactory or warehouse, as the case may be; Explanation.--In this clause, 'warehouse' includes a place where liquor is kept by a person selling liquor by wholesale.] 2[(aaa) in the form of duty or additional duty on the value or cost price of the excisable articles produced or manufactured in, or issued from, a Distillery, Brewery, Winery or Manufactory or Warehouse or in the form of contervailing duty or additional.....

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

.....additional duty on any imported article, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act, 1962 or section 3 of this Act, be the aggregate of - (i) the value of the imported article determined under sub-section (1) of section 14 of the Customs Act, 1962 or the tariff value of such article fixed under sub-section (2) of that section, as the case may be; (ii) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962 , and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but not including the special additional duty referred to in sub-section (1); and (iii) the additional duty of customs chargeable on that article under section 3 of this Act. (3) The duty chargeable under this section shall be in addition to any other duty imposed under this Act or under any other law for the time being in force. (4) The provisions of the Customs Act, 1962 and the rules and regulations made thereunder, including those relating to refunds and exemptions from duties, but excluding drawback, shall, so far as may.....

The Kerala Finance Act, 2003 Complete Act

State: Kerala

Year: 2003

.....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 to be exported unless the duties, taxes, fees and such other sums as are due to the Government under this Act in respect of such.....

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

State: Punjab

Year: 1979

.....any decree or order directing the refund, of any such duty, tax or fee which has been so collected; (c) recoveries shall be made in accordance with the provisions of the principal Act of all amounts which would have been collected as duties, taxes or fees under the principal Act by reason of the amendments made in the principal Act by this Act but which had not been collected. Explanation." For the removal of doubts, it is hereby declared that no act or omission on the part of any person before the commencement of this Act shall be punishable as an offence which would not have been so punishable if this Act had not been enacted. Section 7 - Repeal and saving (1) The Punjab Excise (Delhi Amendment) Ordinance, 1979 (Ord. 1 of 1979), is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as amended by this Act. Punjab State Acts

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

.....from duties, shall, so far as may be, apply to the duty chargeable under this section as they apply in relation to the duties leviable under that Act." 2. Omitted by the Finance Act, 2005, w.e.f. 13.05.2005. Prior to omission, section 3A read as under: "3A. Special additional duty. - (1) Any article which is imported into India shall in addition be liable to a duty (hereinafter referred to in this section as the special additional duty), which shall be levied at a rate to be specified by the Central Government, by notification in the Official Gazette, having regard to the maximum sales tax, local tax or any other charges for the time being leviable on a like article on its sale or purchase in India: Provided that until such rate is specified by the Central Government, the special additional duty shall be levied and collected at the rate of eight per cent of the value of the article imported into India. Explanation. - In this sub-section, the expression "maximum sales tax, local tax or any other charges for the time being leviable on a like article on its sale or purchase in India" means the maximum sales-tax, local tax, other charges for the time being in force, which.....

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

.....alcohol, and any other intoxicating substance, which the State Government may, by notification, declare to be liquor for the purpose of this Act; (20) "manufacture" includes,- (a) every process, whether natural or artificial by which any liquor or intoxicating drug is produced, prepared or blended and also re-distillation and every process for the rectification of liquor; but does not include flavouring, blending or colouring of liquor or intoxicating drug lawfully possessed for private consumption, and (b) every process of producing and drawing of toddy from trees; (21) "mhowra flower" means the flower of passialatifolla (Ippe) , but does not include the berry or seed of the mhowra tree; (22) "molasses" means the heavy, dark-coloured residual syrup drained away in the final stage of the manufacture of jaggery or sugar containing in solution or suspension, sugars which can be fermented and includes any product formed by the addition to such syrup of any ingredient which does not substantially alter the character of such syrup; but does not include any article which the State Government may, by notification, declare not to be molasses, for the purposes of this.....

Karnataka Excise Act, 1965(Karnataka) Chapter I

Title: Preliminary

State: Karnataka

Year: 1965

.....wash]; and (b) any other intoxicating substance, which the State Government may by notification, declare to be liquor for the purposes of this Act; (19) "manufacture" includes every process whether natural or artificial, by which any fermented, spirituous or intoxicating liquor or intoxicating drug is produced or prepared and also redistillation and every process for the rectification of liquor; 6[(19A) "material" includes mhowra flower, molasses, wash, rotten jaggery, grapes, cashewnut fruits, and such other substances as the State Government may by notification specify; (19B) "mhowra flower" means the flower of passialatifolla(ippe) but does no include the berry or seed of the mhowra tree; (19C) "molasses" means the heavy, dark coloured residual syrup drained away in the final stage of the manufacture of jaggery or sugar containing in solution or suspension, sugars which can be fermented, and includes any product formed by the addition to such syrup of any ingredient which does not substantially alter the character of such syrup; but does not include any article which the State Government may by notification declare not to be molasses, for the purposes of this.....