Bare Act Search Results

Medicinal and Toilet Preparations Excise Duties Act, 1955 Amending Act I

Title: Medicinal and Toilet Preparation Excise Duties Amendment Act, 1961

State: Central

Year: 1955

.....(b) where such price is not ascertainable, the price at which an article of the like kind and quality is sold or is capable of being sold by the manufacturer or his agent, at the time of the removal of the article chargeable with duty from the place where the duty is leviable thereon in accordance with the provisions of section 3, or if such article is not sold or is not capable of being sold at such place, at any other place nearest thereto: Provided that in determining the price of any article under this Explanation, no abatement or deduction shall be allowed except in respect of trade discount and the amount of duty payable at the time of the removal of such article from the place where the duty is so leviable. Explanation III.--"London proof spirit" means that mixture of ethyl alcohol and distilled water which at the temperature of 51 degrees Fahrenheit weighs exactly 12/13th parts of an equal measure of distilled water at the same temperature. Explanation IV.--Where in respect of any dutiable goods the unit of assessment for the purpose of any duty under this Act is a litre of the strength of London proof spirit, the duty shall be increased or reduced in such.....

Medicinal and Toilet Preparations Excise Duties Act, 1955 Schedule I

Title: Schedule

State: Central

Year: 1955

.....of any dutiable goods the unit of assessment for the purpose of any duty under this Act is a litre of the strength of London proof spirit, the duly shall be increased or reduced in such proportion as the strength of the dutiable goods is greater or less than that of the London proof spirit.] ________________________ 1. Substituted for the headings and the items and entries relating thereto, occurring before the existing Explanations (and as amended by the Finance Act, 1964 (5 of 1964), Section 64) by the Finance Act, 1976 (66 of 1976), Section 39(c) and Sixth Schedule w.e.f. 27-5-1976. 2. Substituted for words in Col. 3 by Finance Act (13 of 1989), Section 39, Sixth Sch.

Finance Act, 2000 Complete Act

State: Central

Year: 2000

.....Be it enacted by Parliament in the Fifty-first Year of the Republic of India as follows :- SECTION 01: SHORT TITLE AND COMMENCEMENT (1) This Act may be called the Finance Act, 2000. (2) Save as otherwise provided in this Act, Sections 2 to 77 shall be deemed to have come into force on the 1st day of April, 2000. SECTION 02: INCOME TAX (1) Subject to the provisions of sub-sections (2) and (3), for the assessment year commencing on the 1st day of April, 2000, income-tax shall be charged at the rates specified in Part I of the First Schedule and such tax as reduced by the rebate of income-tax calculated under Chapter VIII-A of the Income Tax Act, 1961 (43 of 1961) (hereinafter referred to as the Income Tax Act) shall be increased,- (a) in the cases to which Paragraphs A, B, C and D of that Part apply, by a surcharge for purposes of the Union; and (b) in the cases to which Paragraph E of that Part applies, by a surcharge, calculated in each case in the manner manner provided therein. (2) In the cases to which Paragraph A of Part I of the First Schedule applies, where the assessee has, in the previous year, any net agricultural income exceeding six hundred rupees, in.....

Finance Act 1976 Schedule VI

Title: Sixth Schedule

State: Central

Year: 1976

The Sixth Schedule [See section 39(c)] In the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955), for the headings and the items and entries relating thereto, occurring before the Explanations, the following shall be substituted, namely :- "Item No. Description of dutiable goods Rates of duty Medicinal preparations 1. Allopathic Medicinal preparations :- (i) Medicinal preparations containing alcohol which are not capable of being consumed as ordinary alcoholic beverages (a) Patent or proprietary medicines. Twenty per cent. ad valorem or rupees three and seventy-five paise per litre of the strength of London proof spirit, whichever is higher. (b) Others Rupees three and seventy-five paise per litre of the strength of London proof spirit. (ii) Medicinal preparations containing alcohol which are capable of being consumed as ordinary alcoholic beverages - (a) Medicinal preparations which contain known active ingredients in therapeutic quantities......

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.....

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.....

Medicinal and Toilet Preparations Excise Duties Act, 1955 Part I

Title: Preliminary

State: Central

Year: 1955

..... 1[(aa) "coca derivative" means-- (i) crude cocaine, that is, any extract of coca leaf which can be used, directly or indirectly, for the manufacture of cocaine; (ii) ecgonine that is, laevo-ecgonine having the chemical formula C9p5NO3p0, and all the derivatives of laevo-ecgonine from which it can be recovered; and (iii) cocaine, that is, methyl-benzoyl-laevo-ecgonine having the chemical formula C17p1NO4, and its salts: (ab) "coca leaf" means-- (i) the leaf and young twigs of any coca plant, that is of Erythroxylon coca(Lamk) and the Erythroxylon novo-granatense (Hiern) and their varieties, and of any other species of this genus which the Central Government may, by notification in the Official Gazette, declare to be coca plants for the purposes of this Act; and (ii) any mixture thereof, with or without neutral materials;] (b) "collecting Government" means the Central Government or, as the case may be, the State Government which is entitled to collect the duties levied under this Act; 1[bb) derivative of opium" means-- (i) medicinal opium, that is, opium which has undergone the processes necessary to adapt it for medicinal use; (ii) prepared opium, that.....

Medicinal and Toilet Preparations Excise Duties Act, 1955 Section 2

Title: Definitions

State: Central

Year: 1955

..... 1[(aa) "coca derivative" means-- (i) crude cocaine, that is, any extract of coca leaf which can be used, directly or indirectly, for the manufacture of cocaine; (ii) ecgonine that is, laevo-ecgonine having the chemical formula C9p5NO3p0, and all the derivatives of laevo-ecgonine from which it can be recovered; and (iii) cocaine, that is, methyl-benzoyl-laevo-ecgonine having the chemical formula C17p1NO4, and its salts: (ab) "coca leaf" means-- (i) the leaf and young twigs of any coca plant, that is of Erythroxylon coca(Lamk) and the Erythroxylon novo-granatense (Hiern) and their varieties, and of any other species of this genus which the Central Government may, by notification in the Official Gazette, declare to be coca plants for the purposes of this Act; and (ii) any mixture thereof, with or without neutral materials;] (b) "collecting Government" means the Central Government or, as the case may be, the State Government which is entitled to collect the duties levied under this Act; 1[bb) derivative of opium" means-- (i) medicinal opium, that is, opium which has undergone the processes necessary to adapt it for medicinal use; (ii) prepared opium, that.....

Medicinal and Toilet Preparations Excise Duties Act, 1955 Preamble 1

Title: Medicinal and Toilet Preparations Excise Duties Act, 1955

State: Central

Year: 1955

THE MEDICINAL AND TOILET PREPARATIONS (EXCISE DUTIES) ACT, 1955 [Act, No 16 of 1955]1 [27th April, 1955] PREAMBLE An Act to provide for the levy and collection of duties of excise on medicinal and toilet preparations containing alcohol,1[narcotic drug or narcotic]. BE it enacted by Parliament in the Sixth Year of the Republic of India as follows :-- ________________________ 1. Substituted for the words "opium, Indian hemps or other narcotic drug or narcotic" by Finance Act 66 of 1976, Section 39 (w.e.f. 27-5-1976).

Central Excise Tariff (Amendment) Act, 2004 Appendix IV

Title: List of Cesses Leviable with Rate of Duty on Agriculture & Processed Food Products & Agriculture Produce & Others and Related Acts

State: Central

Year: 2004

..... Any other article of jute manufacture Two per cent. ad valorem One per cent. ad valorem [The June Manufacture Cess (Amendment) Act, 2002 (No. 13 of 2002)] enected on 27.3.2002. CESS ON COAL In exercise of the powers conferred by sub-section (1) of Section 6 of the Coal Mines (Conservation and Development) Act, 1974 (28 of 1974) and in supersession of the notification of the Government of India in the erstwhile Ministry of Energy (Department of Coal) number S.O. 95(E), dated the 8th February, 1983 except as respects things done or omitted to be done before such supersession the Central Government hereby fixes, with effect on and from the 26th June, 2003 the rates specified in column (2) of the Table given below as the rats at which the duty of excise referred to in the said section shall be levied on coal of the description specified in column (1) of the said Table namely:- Description of coal Rate of excise duty per tonne (1) (2) Coking/non-coking coal Rs. 10.00 (Rupees ten only) [Ministry of Coal Notification S.O.727(E), dt. 25.6.2003] CESS ON TOBACCO Tobacco Board Cess under.....