Bare Act Search Results

Central Excise Tariff (Amendment) Act, 2004 Chapter XXXIII

Title: Essential Oils and Resinoids, Perfumery, Cosmetic or Toilet Preparations

State: Central

Year: 2004

.....from bulk packs to retail packs or the adoption of any other treatment to render the products marketable to the consumer, shall be construed as 'manufacture'. Tariff Item Description of goods Unit Rate of duty (1) (2) (3) (4) 3301 ESSENTIAL OILS (TERPENELESS OR NOT), INCLUDING CONCRETES AND ABSOLUTES; RESINOIDS; EXTRACTED OLEORESINS; CONCENTRATES OF ESSENTIAL OILS IN FATS, IN FIXED OILS, IN WAXES OR THE LIKE, OBTAINED BY ENFLEURAGE OR MACERATION; TERPENIC BY-PRODUCTS OF THE DETERPENATION OF ESSENTIAL OILS; AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL OILS --- Essential oils of citrus fruit: 3301 11 00 --- Ofbergamot kg. 16% 3301 12 00 --- Of orange kg. 16% 3301 13 00 --- Oflemon kg. 16% 3301 14 00 --- Of lime kg. 16% 3301 19 --- Other: 3301 19 10 --- Citronella oil kg. 16% 3301 19 90 --- Other kg. 16% --- Essential oils other than those of citrus fruit: 3301 21.....

Customs Tariff Act 1975 Chapter 33

Title: Essential Oils and Resinoids; Perfumery, Cosmetic or Toilet Preparations

State: Central

Year: 1975

.....of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages 3302 10 - Of a kind used in the food or drink industries: 3302 10 10 - Synthetic flavouring essences kg. 100% - 3302 10 90 - Other kg. 100% - 3302 90 - Other: --- Mixtures of aromatic chemicals and essential oils as perfume base: 3302 90 11 - Synthetic perfumery compounds kg. [10%]8 - 3302 90 12 - Synthetic essential oil kg. [10%]8 - 3302 90 19 - Other kg. [10%]8 - 3302 90 20 - Aleuritic acid kg. [10%]8 - 3302 90 90 --- Other kg. [10%]8 - 3303 .....

Customs Tariff (Amendment) Act, 2003 Chapter XXXIII

Title: Essential Oils and Resinoids, Perfumery, Cosmetic or Toilet Preparations

State: Central

Year: 2003

.....of these SUBstances, of a kind used as raw materials in industry; OTHER preparations based on odoriferous SUBstances, of a kind used for the manufacture of beverages 330210 - Of a kind used in the food or drink industries: 33021010 --- Synthetic flavouring essences kg. 160% - 33021090 --- Other kg. 160% - 330290 - Other: --- Mixtures of aromatic chemicals and essential oils as perfume base: 33029011 ---- Synthetic perfumery compounds kg. 30% - 33029012 ---- Synthetic essential oil kg. 30% - 33029019 ---- Other kg. 30% - 33029020 ---- Aleuritic acid kg. 30% - 33029090 ---- Other kg. 30% - 3303 perfumes and toilet waters 330300 - Perfumes and toilet waters: 33030010 --- Eau-de-cologne kg. 30% - 33030020 --- Rose water kg. 30% - 33030030 --- Keora water kg. 30% - 33030040 --- Perfumes and.....

Finance Act, 1995 Complete Act

State: Central

Year: 1995

.....by virtue of holding a capital asset, being a share or any other security within the meaning of clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (hereinafter in this clause referred to as the financial asset), the assessee" (A) becomes entitled to subscribe to any additional financial asset; or (B) is allotted any additional financial asset without any payment. then, subject to the provisions of sub-clauses (i) and (ii) of clause (b)"; (ii) after sub-clause (iii), the following sub-clause shall be inserted, namely :" '(iiia) in relation to the financial asset allotted to the assessee without any payment and on the basis of holding of any other financial asset, shall be taken to be nil in the case of such assessee"; SECTION 15: INSERTION OF NEW SECTION 80DDA After section 80DD of the Income-tax Act, the following section shall be inserted, with effect from the 1st day of April, 1996, namely :" '80DDA. Deduction in respect of deposit made for maintenance of handicapped dependant." (1) In computing the total income of an assessee who is resident in India, being an individual or a Hindu undivided family, there shall be deducted, in accordance with and.....

Finance Act, 1997 Complete Act

State: Central

Year: 1997

.....actually paid and the subsequent previous year or years during which the licence, for which the fee is paid, shall be in force; (ii) 'appropriate fraction' means the fraction the numerator of which is one and the denominator of which is the total number of the relevant previous years; (iii) 'payment has actually been made' means the actual payment of expenditure irrespective of the previous year in which the liability for the expenditure was incurred according to the method of accounting regularly employed by the assessee. (2) Where the licence is transferred and the proceeds of the transfer (so far as they consist of capital sums) are less than the expenditure incurred remaining unallowed, a deduction equal to such expenditure remaining unallowed, as reduced by the proceeds of the transfer, shall be allowed in respect of the previous year in which the licence is transferred. (3) Where the whole or any part of the licence is transferred and the proceeds of the transfer (so far as they consist of capital sums) exceed the amount of the expenditure incurred remaining unallowed, so much of the excess as does not exceed the difference between the expenditure incurred to obtain the.....

Central Excise Tariff Act, 1985 Chapter 29

Title: Organic Chemicals

State: Central

Year: 1985

..... Other kg. 16% - Lactams : 2933 71 00 -- 6-Hexanelactam (epsilon-caprolactam) kg. 16% 2933 72 00 -- Clobazam (INN) and methyprylon (INN) kg. 16% 2933 79 00 -- Other lactams kg. 16% - Other : 2933 91 00 -- Alprazolam (INN), camazepam (INN) chloridiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl lofiazepate (INN), fiudiazepam (INN), fiunitrzepam (INN), fiurazepam (INN), halazaepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), tamazepam (INN), tetrazepam (INN) and Triazolam (INN); salts thereof kg. 16% 2933 99 00 -- Other kg. 16% 2934 NUCLEIC ACIDS AND THEIR SALTS; WHETHER.....

Central Excise Tariff (Amendment) Act, 2004 Chapter XIII

Title: Lac; Gums, Resins and Other Vegetable Saps and Extracts

State: Central

Year: 2004

.....oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or (j) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001). 2. This Chapter does not include extract of opium. Tariff Item Description of goods Unit Rate of duty (1) (2) (3) (4) 1301 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS) 1301 10 - Lac: 1301 10 10 -- --Shellac kg. 16% 1301 10 20 --- Seed lac kg. 16% 1301 10 30 -- --Stick lac kg. 16% 1301 10 40 --- Dewaxed and decolourised lac kg. 16% 1301 10 50 --- Bleached lac kg. 16% 1301 10 60 --- Gasket lac kg. 16% 1301 10 70 --- Button lac kg. 16% 1301 10 80 --- Garnet lac kg. 16% 1301 10 90 -- --Other kg. 16% .....

Central Excise Tariff (Amendment) Act, 2004 Chapter XXIX

Title: Organic Chemicals

State: Central

Year: 2004

.....ion or functions here listed. 8. For the purpose of heading 2937 : (a) the term "hormones" includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones); (b) the expression "used primarily as hormones" applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading. This Chapter does not cover products containing alcohol, opium, Indian hemp or other narcotic drugs. For the purposes of this Note, "alcohol", "opium", "Indian hemp", "narcotic drugs" and "narcotics" have the meanings assigned to them in section 2 of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955). In relation to products of this Chapter, labelling or relabelling of containers and repacking 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'. Sub-heading Note Within any one heading of this Chapter, derivatives of a chemical compound (or group of.....

Customs Tariff Act 1975 Chapter 13

Title: Lac; Gums, Resins and Other Vegetable Saps and Extracts

State: Central

Year: 1975

.....oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or (j) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001). Tariff Item Description of goods Unit Rate of duty Std. Prefnl. Areas (1) (2) (3) (4) (5) 1301 -- Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) - - - 1 [***] - - - - - 1301 20 00 - Gum Arabic kg. 30% 20% 1301 90 - Other: - - - - --- Natural gums: - - - 1301 90 11 ---- Asian gum kg. 30% - 1301 90 12 ---- Africun gum kg. 30% - 1301 90 13 ---- .....

Customs Tariff Act 1975 Chapter 29

Title: Organic Chemicals

State: Central

Year: 1975

.....or functions here listed. 8. For the purposes of heading 2937: (a) the term "hormones" includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones); (b) the expression "used primarily as hormones" applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading. SUB-HEADING NOTE 5[1. Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same sub-heading as that compound (or group of compounds) provided that they are not more specially covered by any other sub-heading and that there is no residual sub-heading named "other" in the series of subheadings concerned. 2. Note 3 to this Chapter shall not be applicable to the sub-headings of this Chapter.] Tariff Item Description of goods Unit Rate of duty Std. Prefnl. Areas (1) (2) (3) (4) .....