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Additional Duties of Excise (Goods of Special Importance) Act, 1957 Preamble 1

Title: The Additional Duties of Excise (Goods of Special Importance) Act, 1957

State: Central

Year: 1957

THE ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE) ACT, 1957 [Act, No. 58 Of 1957] [24th December, 1957] PREAMBLE An Act to provide for the levy and collection of additional duties of excise on certain goods and for the distribution of a part of the net proceeds thereof among the States in pursuance of the principles of distribution formulated and the recommendations made by the Finance Commission in its1[second report dated the 18th December, 1989]. BE it enacted by Parliament in the Eighth Year of the Republic of India as follows :- ____________________________ 1. Substituted for the words, figures and letters "first report dated the 29th July, 1988" by the Additional Duties of Excise (Goods of Special Importance) (Amdt.) Act, 1990 (14 of 1990) w.e.f. 1.4.1990.

Additional Duties of Excise (Goods of Special Importance) Act, 1957 Complete Act

Title: Additional Duties of Excise (Goods of Special Importance) Act, 1957

State: Central

Year: 1957

Preamble1 - THE ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE) ACT, 1957 Section1 - Short title and extent Section2 - Definitions Section3 - Levy and collection of additional duties Section4 - [Omitted] Section5 - Expenditure to be charged on the Consolidated Fund of India Section6 - Power to make rules Section7 - Declaration of certain goods to be of special importance in inter-State trade or commerce ScheduleI - FIRST SCHEDULE ScheduleII - SECOND SCHEDULE [Omitted]

Central Excise Act, 1944 Section 4

Title: Valuation of Excisable Goods for Purposes of Charging of Duty of Excise

State: Central

Year: 1944

.....shall have the meaning assigned to it in clause ( 41) of section 2 of the Companies Act, 1956 (1 of 1956); ( c) "place of removal" means- ( i) a factory or any other place or premises of production or manufacture of the excisable goods; ( ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without3[payment of duty;] from where such goods are removed; 2[ (iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory, ] 2[ (cc) "time of removal", in respect of the excisable goods removed from the place of removal referred to in sub-clause (iii) of clause (c), shall be deemed to be the time at which such goods are cleared from the factory;] ( d) "transaction value" means the prices actually paid or payable for the goods, when sold, and includes in addition to the amount charged as price, any amount that the buyer is liable to pay to, or on behalf of, the assessee, by reason of, or in connection with the sale, whether payable at the time of the sale or at any other time, including, but not limited to, any amount.....

Central Excise Act, 1944 Section 4A

Title: Valuation of Excisable Goods with Reference to Retail Sale Price

State: Central

Year: 1944

.....sales tax and other taxes, if any, payable on such goods. 2 [(4) Where any goods specified under sub-section (1) are excisable goods and the manufacturer- (a) removes such goods from the place of manufacture, without declaring the retail sale price of such goods on the packages or declares a retail sale price which is not the retail sale price as required to be declared under the provisions of the Act, rules or other law as referred to in sub-section (1); or (b) tampers with, obliterates or alters the retail sale price declared on the package of such goods after their removal from the place of manufacture, then, such goods shall be liable to confiscation and the retail sale price of such goods shall be ascertained in the prescribed manner and such price shall be deemed to be the retail sale price for the purposes of this section. Explanation 1.--For the purposes of this section, "retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing,.....

Central Excise Tariff (Amendment) Act, 2004 Appendix I

Title: Additional Duties of Excise (Goods of Special Importance) Act, 1957

State: Central

Year: 2004

.....99 90 Other kg. Rs. 37 per quintal 1702 90 10 Palmyra sugar kg. Nil 2401 UNMANUFACTURED TOBACCO; TOBACCO REFUSE 2401 10 Tobacco, not stemmed or stripped: 2401 10 10 Flue cured Virginia tobacco kg. 10% 2401 10 20 Sun cured country (natu) tobacco kg. 10% 2401 10 30 Sun cured Virginia tobacco kg. 10% 2401 10 40 Burley tobacco kg. 10% 2401 10 50 Tobacco for manufacture of biris, not stemmed kg. 10% 2401 10 60 Tobacco for manufacture of chewing tobacco kg. 10% 2401 10 70 Tobacco for manufacture of cigar and cheroot kg. 10% 2401 10 80 Tobacco for manufacture of hookah tobacco kg. 10% 2401 10 90 Other kg. 10% 2401 20 Tobacco, partly or wholly stemmed or stripped: 2401 20 10 Flue cured Virginia tobacco kg. 10% 2401 20 20 Sun cured country (natu) tobacco .....

Additional Duties of Excise (Goods of Special Importance) Act, 1957 Complete Act

State: Central

Year: 1957

.....to the whole of India. SECTION 02: DEFINITIONS In this Act, - (a) "Additional duties" means the duties of excise levied and collected under sub-section (1) of Section 3; (b) "State" does not include a Union territory; (c) *****Omitted by Additional Duties of Excise (Goods of Special Importance) Second Amendment Act, 1985 (7 of 1986), Section 2 (w. e. f. 28-2-1986). SECTION 03: LEVY AND COLLECTION OF ADDITIONAL DUTIES (1 ) There shall be levied and collected 2 [in respect of the goods described in column (3) of the First Schedule-] produced or manufactured in India and on all such goods lying in stock within the precincts of any factory, warehouse or other premises where the said goods were manufactured, stored or produced, or in any premises appurtenant thereto duties of excise at the rate or rates 3 [Specified in column (4) of the said Schedule.] (2) The duties of excise referred to in sub-section (1) in respect of the goods specified therein shall be in addition to the duties of excise chargeable on such goods under the [Central Excise Act, 1944] (1 of 1944), or any other law for the time being in force. 4 [(3) The provisions of the Central Excise Act, 1944(1 of.....

Central Excise Act, 1944 Section 35E

Title: Powers of Board or Commissioner of Central Excise to Pass Certain Orders

State: Central

Year: 1944

..... 3. Inserted by Act 14 of 2001, section 129 (w.e.f. 11-5-2001). 4. Inserted by Act 62 of 1986, section 34. 5. Substituted by the Finance Act, 2005, section 80, for "Board". 6. Substituted by Act 22 of 1995, section 70, for "Collector (Appeals)" (w.e.f. 26-5-1995). 7. Substituted by Act 20 of 2002, section 141, for sub-section (3). 8. Inserted by Act 29 of 1988, section 11 (w.e.f. 16-8-1988). 9. Substituted by Act 27 of 1999, section 119, for "the Schedule" (w.e.f. 11-5-1999). 10. Substituted for "such authority" by the Taxation Laws (Amendment) Act, 2006. 11. Substituted by the Finance Act, 2007. Prior to substitution, it read as under:- "7(3) The Board or 5[Commissioner of Central Excise, as the case may be, shall, where it is possible to do so, make order under sub-section (1) or sub-section (2), within a period of six months, but not beyond a period of one year, from the date of the decision or order of the adjudicating authority." 12. Substituted for the words "three months" by the Finance Act, 2007. 13. Inserted by the Finance Act, 2008. 14. Substituted by the Finance Act, 2008 for the following :- 1[(3) The Committee of Chief Commissioners.....

Central Excise Act, 1944 Section 3

Title: Duties Specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 to Be Levied

State: Central

Year: 1944

.....or manufacturers or, as the case may be, the normal practice of the wholesale trade in such goods.] ________________________ 1. Substituted by Act 27 of 1999, section 121, for certain words (w.e.f. 11-5-1999). 2. Substituted by Act 10 of 2000, section 92, for "a duty of excise" (w.e.f. 12-5-2000). 3. Inserted by Act 20 of 2000, section 133. 4. This shall be effective from such date appointed by the Central Government by Notification in the Official Gazette. 5. Inserted by Act 14 of 1982, section 46 (w.e.f. 11-5-1982). 6. Substituted by Act 21 of 1984, section 45, for certain words (w.e.f. 11-5-1984). 7. Substituted by Act 14 of 2001, section 120, for "free trade zone" (w.e.f. 11-5-2001). 8. The words "or a special economic zone" shall stand omitted with effect form such date as may be appointed by the Central Government, vide Act 20 of 2002, section 133. 9. Substituted by Act 14 of 2001, section 120, for "allowed to be sold in India" (w.e.f. 11-5-2001). 10. Substituted by Act 10 of 2000, section 92, for "under section 12 of the Customs Act, (52 of 1962)" (w.r.e.f. 11-5-1982). 11. Substituted by Act 10 of 2000, section 92, for Explanation 1 (w.r.e.f......

Central Excise Act, 1944 Section 5A

Title: Power to Grant Exemption from Duty of Excise

State: Central

Year: 1944

.....under sub-section (1) in respect of any excisable goods from the whole of the duty of excise leviable thereon has been granted absolutely, the manufacturer of such excisable goods shall not pay the duty of excise on such goods.] 7 [(2) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by special order in each case, exempt from payment of duty of excise, under circumstances of an exceptional nature to be stated in such order, any excisable goods on which duty of excise is leviable.] 8 [(2A) The Central Government may, if it considers it necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an explanation in such notification or order, as the case may be, by notification in the Official Gazette at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be.] (3) An exemption under sub-section (1) or sub-section.....

Central Excise Act, 1944 Complete Act

Title: Central Excise Act, 1944

State: Central

Year: 1944

..... Section9AA - Offences by companies Section9B - Power of Court to publish name, place of business, etc., of persons convicted under the Act Section9C - Presumption of culpable mental state Section9D - Relevancy of statements under certain circumstances Section9E - Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958 Section10 - Power of Courts to order forfeiture Section11 - Recovery of sums due to Government Section11A - Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded Section11AA - Interest on delayed payment of duty Section11AB - Interest on delayed payment of duty Section11AC - Penalty for short-levy or non-levy of duty in certain cases Section11B - Claim for refund of duty Section11BB - Interest on delayed refunds Section11C - Power not to recover duty of excise not levied or short-levied as a result of general practice Section11D - Duties of excise collected from the buyer to be deposited with the Central Government Section11DD - Interest on the amounts collected in excess of the duty Section11 DDA - Provisional attachment to protect revenue.....