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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]

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

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.....

Additional Duties of Excise (Goods of Special Importance) Act, 1957 Section 3

Title: Levy and Collection of Additional Duties

State: Central

Year: 1957

.....described in column (3) of the First Schedule] produced or manufactured in India and on all such goods lying in stock within the precints 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 rates2[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 Excises and Salt Act, 1944, or any other law for the time being in force. (3) The provisions of the Central Excises and Salt Act, 1944, and the rules made thereunder, including those relating to refunds and exemptions from duty, shall, so far as may be, apply in relation to the levy and collection of the additional duties as they apply in relation to the levy and collection of the duties of excise on the goods specified in sub-section (1). ____________________________ 1. Substituted for the words "in respect of the following goods, namely, sugar, tobacco, cotton fabrics, silk fabrics, man-made fabrics and woollen fabrics" by.....

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

Title: First Schedule

State: Central

Year: 1957

.....of 1986), S. 55, Fourth Schedule (13-5-1986). 5. Substituted for the words "smoking mixtures of tobacco for pipes and cigarettes by the Finance Act, (11 of 1987), S. 99,Fourth Schedule (12-5-1987). 6. Inserted, by the Finance Act, (11 of 1987), S. 99,Fourth Schedule (12-5-1987). 7. Sub-heading 2404.32 re-numbered, by the Finance Act, (11 of 1987), S. 99,Fourth Schedule (12-5-1987). 8. Substituted for sub-headings 2404.41 and 2404.42 by Finance Act (11 of 1987), S. 97, Fourth Schedule (12-5-1987). 9. Substituted for sub-headings 2404.49, 2404.51 and 2404.52 by Finance Act (11 of 1987), S. 97, Fourth Schedule (12-5-1987). 10. Sub-headings 5206.10 and 5206.20 and entries relating thereto omitted by Finance Act (26 of 1988), S. 83, Fourth Schedule (13-5-1988). 11. Substituted for the sub-headings 5206.31, 5206.32, 5206.33, 5206.34, 5206.35 and 5206.36 by Finance Act (26 of 1988), S. 83, Fourth Schedule (13-5-1988). 12. Substituted for the entries in column (3) "--of value exceeding rupees five but not exceeding rupees six per square metre; --of value exceeding rupees six but not exceeding rupees seven per square metre; of value exceeding rupees seven but not.....

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

Title: Second Schedule [Omitted]

State: Central

Year: 1957

.....the goods described in column (3) of the First Schedule at a rate exceeding four per cent., of the value of such goods determined in accordance with section 4 of the Central Excise Act, 1944(1 of 1944), no sums shall be payable to that State, under this paragraph in respect of that financial year, unless the Central Government, by special order, otherwise directs] TABLE State Percentage (1) (2) Andhra Pradesh 7.680 Arunachal Pradesh 0.107 Assam 2.743 Bihar 8.317 Goa 0.228 Gujarat 5.905 Haryana 2.317 Himachal Pradesh 0.621 Jammu and Kashmir 0.929 Karnataka 5.865 Kerala 3.723 Madhya Pradesh 7.164 Maharashtra 11.886 Manipur 0.213 Meghalaya 0.190 Mizoram 0.068 Nagaland 0.120 Orissa 3.486 Punjab 3.533 Rajasthan 4.689 Sikkim 0.052 .....

Additional Duties of Excise (Goods of Special Importance) Act, 1957 Section 6

Title: Power to Make Rules

State: Central

Year: 1957

.....are to be made for the making of adjustments between one financial year and another and for any other incidental or ancillary matters. 1[(2) Every rule made under this section shall be laid as soon as may be after it is made, before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session2[or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule, or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.] ____________________________ 1 . Substituted by the Additional Duties of Excise (Goods of Special Importance) (Amdt.) Act, 1962 (10 of 1962), Section 3 (30-3- 1962). 2.Substituted for the words "or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately.....

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

Title: Short Title and Extent

State: Central

Year: 1957

(1) This Act may be called The Additional Duties of Excise (Goods of Special Importance) Act, 1957. (2) it extends to the whole of India.

Additional Duties of Excise (Goods of Special Importance) Act, 1957 Section 2

Title: Definitions

State: Central

Year: 1957

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. 1[(c) * * * * ] ____________________________ 1 . Cl. (c) omitted by the Additional Duties of Excise (Goods of Special Importance) Second (Amdt.) Act, 1985 (7 of 1986); Section 2 (28-2-86).

Additional Duties of Excise (Goods of Special Importance) Act, 1957 Section 7

Title: Declaration of Certain Goods to Be of Special Importance in Inter-state Trade or Commerce

State: Central

Year: 1957

[Repealed by Section 12 of the Central Sales Tax (Second Amendment) Act, 1958 (31 of 1958) (1-10-1958).]