Bare Act Search Results

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.

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.

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

State: Central

Year: 1956

.....or, to determine the capacity of any cask or receptacle; (xii) "laboratory" means that part of a non-bonded or bonded manufactory in which the actual manufacture of dutiable goods takes place; (xiii) "manufacturer" means a person to whom a licence has been granted for the manufacture of dutiable goods; (xiv) "officer-in-charge" means an officer of the Excise Department of any State appointed by the collecting Government to supervise work in a bonded manufactory or a bonded warehouse and includes officers of any other Department similarly appointed; (xv) "proper officer" means an Excise Officer in whose jurisdiction the premises of the manufacturer of any dutiable goods, or of any person engaged in the process of manufacture of,or trade in such goods or containers thereof, whether as manufacturer, wholesale dealer, or intended manufacturer or wholesale dealer, are situated; (xvi) "prove" means to test the strength of alcohol by hydrometer or other suitable instrument; (xvii) "quarter" means a period of three months beginning with 1st January, 1st April, 1st July or 1st October; (xviii) "rectified spirit" means plain undenatured alcohol of a strength not less than 50.0.....

Customs Act, 1962 Complete Act

State: Central

Year: 1962

CUSTOMS ACT, 1962 CUSTOMS ACT, 1962 [Act No. 52 of Year 1962 dated 13th. December, 1962 An Act to consolidate and amend the law relating to customs Be it enacted by Parliament in the Thirteenth Year of the Republic of India as follows: - CHAPTER I PRELIMINARY SECTION 01: SHORT TITLE, EXTENT AND COMMENCEMENT (1) This Act may be called the Customs Act, 1962. 1[(2) It extends to the whole of India.] (3) It shall come into force on such date2 as the Central Government may, by notification in the Official Gazette, appoint. SECTION 02: DEFINITIONS In this Act, unless the context otherwise requires- 3[(1) "adjudicating authority" means any authority competent to pass any order or decision under this Act, but does not include the Board, Commissioner (Appeals) or Appellate Tribunal; (1A) "aircraft" has the same meaning as in the Aircraft Act, 1934 (22 of 1934); (1B) "Appellate Tribunal" means the Customs, Excise and Gold (Control) Appellate Tribunal constituted under section 129;] (2) "assessment" includes provisional assessment, reassessment and any order of assessment in which the duty assessed is nil; (3) "baggage" includes unaccompanied baggage but does not.....

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

State: Central

Year: 1955

.....the collecting Government shall, on an application being made to it in this behalf, grant in respect of the duty of excise leviable under this Act, a rebate to such manufacturer of the excess, if any of the duty so recovered over the duty leviable under this Act. SECTION 05: RECOVERY OF SUMS DUE TO GOVERNMENT 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.....

Customs Act, 1962 Chapter 14

Title: Confiscation of Goods and Conveyances and Imposition of Penalties

State: Central

Year: 1962

..... Section 112 - Penalty for improper importation of goods, etc Any person, -- ( a) who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 111, or abets the doing or omission of such an act, or ( b) who acquires possession of or is in any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing, or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under section 111, shall be liable, -- ( i) in the case of goods in respect of which any prohibition is in force under this Act or any other law for the time being in force, to a penalty1[not exceeding the value of the goods or five thousand rupees], whichever is the greater; ( ii) in the case of dutiable goods, other than prohibited goods, to a penalty1[not exceeding the duty sought to be evaded on such goods or five thousand rupees], whichever is the greater; 2[( iii) in the case of goods in respect of which the value stated in the entry made under this Act or in the case of baggage, in the declaration made under section 77.....

Medicinal and Toilet Preparations Excise Duties Act, 1955 Part IV

Title: Supplementary Provisions

State: Central

Year: 1955

.....disposal of goods and articles confiscated; (xvi) authorise and regulate the compounding of offences against, or liabilities incurred under, this Act or the rules made thereunder; (xvii) authorise and regulate the inspection of factories and provide for the taking of samples or for the making of tests of any substance produced therein and for the inspection or search of any place, conveyance or vessel used for the production, storage, sale or transport of dutiable goods in so far as such inspection or search is essential for the proper levy and collection of the duties levied under this Act; (xviii) provide for the grant of a rebate of the duty paid on dutiable goods which are exported out of India or shipped for consumption on a voyage to any port outside India; (xix) exempt any dutiable goods from the whole or any part of the duty levied under this Act where in the opinion of the Central Government, it is necessary to grant such exemption in the interest of the trade or in the public interest; (xx) notify in the Official Gazette lists of the names and descriptions of preparations which would fall for assessment under any particular item of the Schedule or for.....

Medicinal and Toilet Preparations Excise Duties Act, 1955 Section 19

Title: Power to Make Rules

State: Central

Year: 1955

.....disposal of goods and articles confiscated; (xvi) authorise and regulate the compounding of offences against, or liabilities incurred under, this Act or the rules made thereunder; (xvii) authorise and regulate the inspection of factories and provide for the taking of samples or for the making of tests of any substance produced therein and for the inspection or search of any place, conveyance or vessel used for the production, storage, sale or transport of dutiable goods in so far as such inspection or search is essential for the proper levy and collection of the duties levied under this Act; (xviii) provide for the grant of a rebate of the duty paid on dutiable goods which are exported out of India or shipped for consumption on a voyage to any port outside India; (xix) exempt any dutiable goods from the whole or any part of the duty levied under this Act where in the opinion of the Central Government, it is necessary to grant such exemption in the interest of the trade or in the public interest; (xx) notify in the Official Gazette lists of the names and descriptions of preparations which would fall for assessment under any particular item of the Schedule or for.....

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.....

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).....