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Start Free TrialFinance Act 1978 Chapter IV
Title: Indirect Taxes
State: Central
Year: 1978
.....duties of customs chargeable on such goods under the Customs Act, or any other law for the time being in force. (4) The provisions of the Customs Act, and rules and regulations made thereunder, including those relating to refunds and exemptions from duties, shall, as far as may be, apply in relation to the levy and collection of the auxiliary duties of customs leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of customs on such goods under that Act or those rules and regulations, as the case may be. Section 36 - Amendment of Act 1 of 1944 In the Central Excises and Salt Act, 1944 (hereinafter referred to as the Central Excises Act), in the First Schedule, - (i) in Item No. 8, the Explanation shall be numbered as Explanation I and after the Explanation as so numbered, the following Explanation shall be inserted, namely :- Explanation II : This Item does not include - (a) base mineral oils (suitable for use in the manufacture of lubricating oils and greases) including mineral oils commonly known as Transformer oil base stock or Transformer oil feed stock; and (b) lubricating oils including spindle.....
View Complete Act List Judgments citing this sectionFinance Act 1978 Section 36
Title: Amendment of Act 1 of 1944
State: Central
Year: 1978
.....Explanation shall be inserted, namely :- Explanation II : This Item does not include - (a) base mineral oils (suitable for use in the manufacture of lubricating oils and greases) including mineral oils commonly known as Transformer oil base stock or Transformer oil feed stock; and (b) lubricating oils including spindle oils, flushing oils and jute batching oils."; (ii) in Item No. 10, the Explanation shall be numbered as Explanation I and after the Explanation as so numbered, the following Explanation shall be inserted, namely :- "Explanation II : This Item does not include - (a) base mineral oils suitable for use in the manufacture of lubricating oils and greases; and (b) lubricating oils including axle oils."; (iii) in Item No. 11A, sub-item (4) shall be renumbered as sub-item (5) and before sub-item (5) as so renumbered, the following sub-item shall be inserted, namely :- "(4)(a) Base mineral oils (suitable for use in the manufacture of lubricating oils and greases) including mineral oils commonly known as Transformer oils base stock or Transformer oil feed stock; Three thousand and five hundred rupees per metric tonne; .....
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