Bare Act Search Results

Central Excise Tariff Act, 1985 Chapter 24

Title: Tobacco and Manufactured Tobacco Substitutes

State: Central

Year: 1985

.....from bulk packs to retail packs or the adoption of any other treat­ment to render the product marketable to the consumer, shall amount to 'manufacture'. 4. In this Chapter, "Pan masala containing tobacco", commonly known as 'gutkha' or by any other name, included in tariff item 2403 99 90, means any preparation containing betel-nuts and tobacco and any one or more of the following ingredients, namely:- (i) lime; and (ii) kattha (catechu), whether or not containing any other ingredients, such as cardamom, copra and menthol. SUPPLEMENTRY NOTES For the purposes of this Chapter: (1) "tobacco" means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth. (2) "cut-tobacco" means the prepared or processed cut-to-size tobacco which is gen­erally blended or moisturised to a desired extent for use in the manufacture of machine-rolled cigarettes. (3) "smoking mixtures for pipes and cigarettes" of sub-heading 2403 10 does not cover " Gudaku". Tariff Item Description of.....

Customs Tariff Act 1975 Chapter 24

Title: Tobacco and Manufactured Tobacco Substitutes

State: Central

Year: 1975

.....30). SUPPLEMENTARY NOTES For the purposes of this Chapter: (1) tobacco means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth. (2) cut-tobacco means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extend for use in the manufacture of machine-rolled cigarettes. (3) smoking mixtures for pipes and cigarettes of sub-heading 2403 10 does not cover Gudaku. Tariff Item Description of goods Unit Rate of duty Std. Prefnl. Areas (1) (2) (3) (4) (5) 2401 Unmanufactured tobacco; tobacco refuse 2401 10 - Tobacco, not stemmed or stripped: 2401 10 10 --- Flue cured virginia tobacco kg. 30% - 2401 10 20 --- Sun cured country (natu) tobacco kg. .....

Finance (No. 2) Act, 1996 Complete Act

State: Central

Year: 1996

.....any duty has not been levied or has been short levied or erroneously refunded by reason of collusion or any wilful mis-statement or suppression of facts, the person who is liable to pay the duty as determined under sub-section (2) of Section 28-, shall, in addition to the duty, be liable to pay interest at such rate not below ten per cent and not exceeding thirty per cent per annum, as is for the time being fixed by the Board, from the first day of the month succeeding the month in which the duty ought to have been paid under this Act, or from the date of such erroneous refund, as the case may be, but for the provisions contained in sub-section (2) of Section 28-, till the date of payment of such duty. SECTION 63: AMENDMENT OF SECTION 46 -In Section 46 of the Customs Act-, in sub-section (3), for the second proviso, the following proviso shall be substituted, namely :- "Provided further that a bill of entry may be presented even before the delivery of such manifest if the vessel or the aircraft by which the goods have been shipped for importation into India is expected to arrive within thirty days from the date of such presentation.". SECTION 64: INSERTION OF NEW SECTION 114A.....

Finance Act, 2010 Schedule

Title: The Third Schedule

State: Central

Year: 2010

THE THIRD SCHEDULE (See section 62) In the First Schedule to the Customs Tariff Act,-- (1) in Chapter 24, in heading 2402,-- (i) for the entry in column (2) occurring against the tariff item 2402 20 30, the entry "--Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 60 millimetres" shall be substituted; (ii) for the entry in column (2) occurring against the tariff item 2402 20 40, the entry "--Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 60 millimetres but not exceeding 70 millimetres" shall be substituted; (iii) for the entry in column (2) occurring against the tariff item 2402 20 50, the entry "--Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres" shall be substituted; (iv) after tariff item 2402 20 50 and the entries relating thereto, the following tariff item and entries shall be inserted,.....

Finance Act, 2010 Schedule

Title: The Ninth Schedule

State: Central

Year: 2010

.....6305, 6306, 6307 and 6308, the entry "10%" shall be substituted; (18) in Chapter 68, after NOTE 2, the following NOTE shall be inserted, namely:-- '3. In relation to products of headings 6802 and 6810, the process of cutting or sawing or sizing or polishing or any other process, for converting of stone blocks into slabs or tiles, shall amount to "manufacture".'; (19) in Chapter 76 -- (i) "NOTE" shall be numbered as "NOTE 1" thereof and after NOTE 1 as so numbered, the following NOTE shall be inserted, namely:-- '2. In relation to products of heading 7608, the process of drawing or redrawing shall amount to "manufacture".'; (ii) in sub-heading Note 2, for the word "Note", the word and figure "Note 1" shall be substituted; (20) in Chapter 90, in tariff item 9001 30 00, for the entry in column (4), the entry "10%" shall be substituted; (21) in Chapter 95, in tariff item 9504 40 00, for the entry in column (4), the entry "10%" shall be substituted.

Finance Act, 2010 Schedule

Title: The Eleventh Schedule

State: Central

Year: 2010

THE ELEVENTH SCHEDULE (See section 86) In the Seventh Schedule to the Finance Act, 2001,-- (i) for the entries in column (2) and column (4) occurring against the tariff item 2402 20 30, the entries "--Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 60 millimetres" and "Rs. 90 per thousand" shall respectively be substituted; (ii) for the entries in column (2) and column (4) occurring against the tariff item 2402 20 40, the entries "--Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 60 millimetres but not exceeding 70 millimetres" and "Rs. 90 per thousand" shall respectively be substituted; (iii) for the entries in column (2) and column (4) occurring against the tariff item 2402 20 50, the entries "--Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres" and "Rs. 145 per thousand" shall respectively be.....

Finance Act, 2010 Schedule

Title: The Twelfth Schedule

State: Central

Year: 2010

THE TWELFTH SCHEDULE (See section 87) In the Seventh Schedule to the Finance Act, 2005,-- (i) for the entries in column (2) and column (4) occurring against the tariff item 2402 20 30, the entries "--Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 60 millimetres" and "Rs. 70 per thousand" shall respectively be substituted; (ii) for the entries in column (2) and column (4) occurring against the tariff item 2402 20 40, the entries "--Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 60 millimetres but not exceeding 70 millimetres" and "Rs. 70 per thousand" shall respectively be substituted; (iii) for the entries in column (2) and column (4) occurring against the tariff item 2402 20 50, the entries "--Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres" and "Rs. 110 per thousand" shall respectively be.....

The Tripura Value Added Tax Act, 2004 Complete Act

State: Tripura

Year: 2004

.....(Excise & Taxation) Department, authorised to make any assessment under the Act. (4) 'Business' includes : (a) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce or manufacture, adventure or concern is carried on with a motive to making gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and (b) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern. (5) 'Capital goods' means plant, machinery and equipment used in the process of manufacturing. (6) 'Casual traders' means a person who, whether as principal, agent or in any other capacity, carries on occasional transaction of a business nature involving the buying, selling, supplying or distribution of goods in the State, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration. (7) 'Commissioner' means any person appointed by the State Government to be a Commissioner of Taxes. (8) 'Dealer' means any person who carries on the business of buying,.....

Central Excise Tariff (Amendment) Act, 2004 Chapter XXIV

Title: Tobacco and Manufactured Tobacco Substitutes

State: Central

Year: 2004

.....from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to 'manufacture'. 4. In this Chapter, "Pan masala containing tobacco", commonly known as 'gutkha' or by any other name, included in tariff item 2403 99 90, means any preparation containing betel-nuts and tobacco and any one or more of the following ingredients, namely:- (i) lime; and (ii) kattha (catechu), whether or not containing any other ingredients, such as cardamom, copra and menthol. SUPPLEMENTRY NOTES For the purposes of this Chapter: (1) "tobacco" means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth. (2) "cut-tobacco" means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extent for use in the manufacture of machine-rolled cigarettes. (3) "smoking mixtures for pipes and cigarettes" of sub-heading 2403 10 does not cover "Gudaku". Tariff Item Description of goods Unit .....

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 .....