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Medicinal and Toilet Preparations Excise Duties Act, 1955 Section 4

Title: Rebate or Duty on Alcohol, Etc., Supplied for Manufacture of Dutiable Goods

State: Central

Year: 1955

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.

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Medicinal and Toilet Preparations Excise Duties Act, 1955 Section 12

Title: Owners or Occupiers of Land to Report Manufacture of Contraband Dutiable Goods

State: Central

Year: 1955

Every owner or occupier of land and the agent of any such owner or occupier in charge of the management of that land, if dutiable goods are manufactured thereon in contravention of the provisions of this Act or the rules made thereunder, shall, in the absence of reasonable excuse, be bound to give notice of such manufacture to a magistrate or to an officer of the Excise, Customs, Police or Land Revenue Department immediately the fact comes to his notice.

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Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 Complete Act

State: Central

Year: 1956

.....Act, 1955; (ii) "absolute alcohol" means alcohol conforming to the British Pharmacopoeial specification for dehydrated alcohol; (iii) "bonded manufactory" means the premises or any part of the premises approved and licensed for the manufacture and storage of medicinal and toilet preparations containing alcohol, opium, Indian hemp and other narcotic drugs or narcotics on which duty has not been paid; (iv) "non-bonded manufactory" means the premises or any part of the premises approved and licensed for the manufacture and storage of medicinal and toilet preparations containing alcohol, opium, Indian hemp and other narcotic drugs or narcotics on which duty has been paid; (v) "Chemical Examiner" means the Chemical Examiner to the State Government and includes such other officer whom the State Government or the Central Government may at any time appoint as Chemical Examiner: (iv) "denatured spirit" or "denatured alcohol" means alcohol of any strength which has been rendered unfit for human consumption by the addition of substances approved by the Central Government or by the State Government with the approval of the Central Government; (vii) "duty" means the duty of excise.....

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Customs Act, 1962 Complete Act

State: Central

Year: 1962

.....agreement or convention with any country; (s) the compliance of imported goods with any laws which are applicable to similar goods produced or manufactured in India; (t) the prevention of dissemination of documents containing any matter which is likely to prejudicially affect friendly relations with any foreign State or is derogatory to national prestige; (u) the prevention of the contravention of any law for the time being in force; and (v) any other purpose conducive to the interests of the general public. SECTION 11A: DEFINITIONS In this Chapter, unless the context otherwise requires,- (a) "illegal import" means the import of any goods in contravention of the provisions of this Act or any other law for the time being in force; (b) "intimated place" means a place intimated under sub-section (1), sub-section (2) or sub-section (3), as the case may be, of section 11C; (c) "notified date", in relation to goods of any description, means the date on which the notification in relation to such goods is issued under section 11B; (d) "notified goods" means goods specified in the notification issued under section 11B. SECTION 11B: POWER OF CENTRAL GOVERNMENT TO NOTIFY GOODS .....

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Medicinal and Toilet Preparations (Excise Duties) Act, 1955 Complete Act

State: Central

Year: 1955

.....C2H50H; 1[(aa) "coca derivative" means- (i) crude cocaine, that is, any extract of coca leaf which can be used, directly or indirectly, for the manufacture of cocaine; (ii) ecgonine that is, laevo-eegonine having the chemical formula C9H 15NO3H20, and all the derivatives of laevo-eegonine from which it can be recovered; and (iii) cocaine, that is, methyl-benzoyl-laevo-ecgonine having the chemical formula C17H21N04, and its salts : (ab) "coca leaf" means- (i) the leaf and young twigs of any coca plant, that is of Erythroxylon coca (Lamk) and the Erythroxylon novo-granatense (Hiern) and their varieties, and of any other species of this genus which the Central Government may, by notification in the Official Gazette, declare to be coca plants for the purposes of this Act; and (ii) any mixture thereof, with or without neutral materials.] (b) "collecting Government" means the Central Government or, as the case may be, the State Government which is entitled to collect the duties levied under this Act; 2[(bb) derivative of opium" means- (i) medicinal opium, that is, opium which has undergone the processes necessary to adapt it for medicinal use; (ii) prepared opium, that is, any product.....

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Customs Act, 1962 Chapter 14

Title: Confiscation of Goods and Conveyances and Imposition of Penalties

State: Central

Year: 1962

.....for exportation under claim for drawback which do not correspond in any material particular with any information furnished by the exporter or manufacturer under this Act in relation to the fixation of rate of drawback under section 75;] (j) any goods on which import duty has not been paid and which are entered for exportation under a claim for drawback under section 74; (k) any goods cleared for exportation 4 [***] which are not loaded for exportation on account of any wilful act, negligence or default of the exporter, his agent or employee, or which after having been loaded for exportation are unloaded without the permission of the proper officer; 5 [(l) any specified goods in relation to which any provisions of Chapter IVB or of any rule made under this Act for carrying out the purposes of that Chapter have been contravened.] ____________________ 1. The Words "dutiable or prohibited" omitted by Act 32 of 2003, section 116 (w.e.f. 14-5-2003). 2. Substituted by Act 32 of 2003, section 116, for clause (i) (w.e.f. 14-5-2003). 3. Inserted by Act 49 of 1991, section 120 (w.e.f. 1-4-1991). 4. The words "under a claim for drawback" omitted by Act 32 of 2003, section.....

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Medicinal and Toilet Preparations Excise Duties Act, 1955 Part IV

Title: Supplementary Provisions

State: Central

Year: 1955

.....duty not paid; (ii) prohibit absolutely, or with such exceptions, or subject to such conditions as the Central Government may think fit, the manufacture, or any process of the manufacture, of dutiable goods or of any component parts or ingredients or containers thereof, except on land or premises a proved for the purpose; (iii) regulate the removal of dutiable goods from the place where they are stored or manufactured or subjected to any process of production or manufacture and their transport to or from the premises of a licensed person, or a bonded warehouse, or to a market; (iv) regulate the production or manufacture 2 [or any process] of production or manufacture, the possession and storage of dutiable goods or of any component parts or ingredients or containers thereof, so far as such regulation is essential for the proper levy and collection of duties levied under this Act; (v) provide for the employment of excise officers to supervise the carrying out of any rules made under this Act; (vi) require a manufacturer or the licensee of a warehouse to provide accommodation within the precincts of his factory or warehouse for excise officers employed to supervise the.....

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Medicinal and Toilet Preparations Excise Duties Act, 1955 Section 19

Title: Power to Make Rules

State: Central

Year: 1955

.....duty not paid; (ii) prohibit absolutely, or with such exceptions, or subject to such conditions as the Central Government may think fit, the manufacture, or any process of the manufacture, of dutiable goods or of any component parts or ingredients or containers thereof, except on land or premises a proved for the purpose; (iii) regulate the removal of dutiable goods from the place where they are stored or manufactured or subjected to any process of production or manufacture and their transport to or from the premises of a licensed person, or a bonded warehouse, or to a market; (iv) regulate the production or manufacture 2 [or any process] of production or manufacture, the possession and storage of dutiable goods or of any component parts or ingredients or containers thereof, so far as such regulation is essential for the proper levy and collection of duties levied under this Act; (v) provide for the employment of excise officers to supervise the carrying out of any rules made under this Act; (vi) require a manufacturer or the licensee of a warehouse to provide accommodation within the precincts of his factory or warehouse for excise officers employed to supervise the.....

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Customs Act, 1962 Section 111

Title: Confiscation of Improperly Imported Goods, Etc

State: Central

Year: 1962

.....sub-section (2) of section 45; ( h) any dutiable or prohibited goods unloaded or attempted to be unloaded in contravention of the provisions of section 33 or section 34; ( i) any dutiable or prohibited goods found concealed in any manner in any package either before or after the unloading thereof; ( j) any dutiable or prohibited goods removed or attempted to be removed from a customs area or a warehouse without the permission of the proper officer or contrary to the terms of such permission; ( k) any dutiable or prohibited goods imported by land in respect of which the order permitting clearance of the goods required to be produced under section 109 is not produced or which do not correspond in any material particular with the specification contained therein; ( l) any dutiable or prohibited goods which are not included or are in excess of those included in the entry made under this Act, or in the case of baggage in the declaration made under section 77; ( m)1[any goods which do not correspond in respect of value or in any other particular] with the entry made under this Act or in the case of baggage with the declaration made under section 772[in respect thereof, or.....

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Medicinal and Toilet Preparations Excise Duties Act, 1955 Part II

Title: Levy and Collection of Duties

State: Central

Year: 1955

.....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).....

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