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Excise (Spirits) Act, 1863 Complete Act

Title: Excise (Spirits) Act, 1863

State: Central

Year: 1863

Preamble1 - EXCISE (SPIRITS) ACT, 1863 Section1 - Duty payable on removal of such spirits from distillery Section2 - Rules of ascertaining that spirits to be removed have been rendered unfit for human consumption, etc Section3 - Penalty for breach of such rules Section4 - Penalty for attempting to render fit for human consumption spirits removed under Act Section5 - Penalty how levied Section6 - In case of non-payment of penalty, offender may be detained pending return to distress warrant Section7 - Imprisonment of offender in case of failure to recover penalty by distress Section8 - Repealed Section9 - Confiscation in cases of conviction under section 3 or 4

Excise (Spirits) Act, 1863 Preamble 1

Title: Excise (Spirits) Act, 1863

State: Central

Year: 1863

THE EXCISE (SPIRITS) ACT, 1863 [Act, No. 16 of 1863] [10th March, 1863] PREAMBLE An Act to make special provision for the levy of the Excise-duty payable on Spirits used exclusively in Arts and Manufactures or in Chemistry. WHEREAS it is expedient to make special provision for the levy of the excise-duty payable on spirits used exclusively in arts and manufactures or in chemistry; It is enacted as follows:

Excise (Spirits) Act, 1863 Section 1

Title: Duty Payable on Removal of Such Spirits from Distillery

State: Central

Year: 1863

Spirits intended to be used exclusively in arts and manufactures or in chemistry may be removed from any licensed distillery in any {Substituted by the A.O. 1950, for "Province" which had been subs. by the A.O.1948, for "part of British India".} [State] on payment of duty {Substituted by Act 8 of 1894, s.6, for "calculated at ten".} [not exceeding five] percent. on the value of the spirits: Provided that no spirits shall be so removed until they have been effectually and permanently rendered unfit for human consumption.

Excise (Spirits) Act, 1863 Section 2

Title: Rules of Ascertaining That Spirits to Be Removed Have Been Rendered Unfit for Human Consumption, Etc

State: Central

Year: 1863

[Inserted by the A.O.1937.] [In each State the Board of Revenue, or other authority specially authorized in that behalf by the [Substituted ibid., for "L.G.".] [Central Government], shall prescribe from time to time, subject to the approval of the [Subs., ibid., for "L.G.".] [Central Government] rules for ascertaining and determining that spirits proposed to be removed for the purposes aforesaid have been effectually and permanently rendered unfit for human consumption, as required by section 1 of this Act; for causing such spirits to be so rendered, if necessary, by its own officers at the expense of the person who wishes to remove them; and for fixing the value of the spirit on which the ad valorem duty shall be levied.

Excise (Spirits) Act, 1863 Section 4

Title: Penalty for Attempting to Render Fit for Human Consumption Spirits Removed Under Act

State: Central

Year: 1863

Every person who shall attempt, or shall connive at an attempt, to render fit for human consumption, spirits removed from a distillery under the provisions of this Act, shall be liable to a penalty not exceeding one thousand rupees; and the possessor of such spirits on which such attempt has been made, or which may have been rendered fit for human consumption, shall be liable on conviction before any officer exercising the powers of a Magistrate to a penalty not exceeding five hundred rupees.

Excise (Spirits) Act, 1863 Complete Act

State: Central

Year: 1863

.....to the Duties of Customs on Goods imported and exported by sea, which provides that Spirits so imported exclusively for the purposes of Arts and Manufactures or Chemistry shall be admitted at a less rate of Duty than Spirits similarly imported for human consumption as a beverage......... The present Bill proposes to place homemade Spirits intended to be used exclusively in Arts and Manufactures or in Chemistry, on the same footing, as respects Duty, as mentholated Spirits exported by Sea for similar purposes and to render them liable to a Duty of 10 [now not exceeding five] per cent. ad valorem, instead of the comparatively high rate per gallon now charged. The Bill also contains what appear to be suitable provisions to prevent frauds upon the Revenue consequent upon the proposed relaxation of the existing law."-Calcutta Gazette, 1862. p. 4063. An Act to make special provision for the levy of the Excise-duty payable on Spirits used exclusively in Arts and Manufactures or in Chemistry. Preamble WHEREAS it is expedient to make special provision for the levy of the excise duty payable on spirits used exclusively in arts and manufactures or in Chemistry; It is enacted as follows:.....

Customs Tariff Act 1975 Chapter 22

Title: Beverages, Spirits and Vinegar

State: Central

Year: 1975

.....--- Synthetic vinegar 1 30% - 2209 00 90 --- Other 1 30% - ________________________ 1. Substituted for the words "heading 2851" by The Finance Act, 2006, w.e.f. 1.1.2007. 2. Substituted by The Finance Act, 2006, w.e.f. 1.1.2007 for the following:- " 2208 40 - Rum and tafia : -- - - - --- In containers holding 2 l or less : - - - 2208 40 11 ---- Rum l 150% - 2208 40 12 ---- Tafia l 150% - - --- Other - - - 2208 40 91 ---- Rum l 150% - 2208 40 92 ---- Tafia - - -" 3. Substituted by the Finance Act, 2007. 4. Substituted by Notification No. 81/2007 dated 03.07.2007, w.e.f. 03.07.2007

The Mizoram (Sales of Petroleum and Petroleum Products Including Motor Spirit and Lubricants)taxation Act, 1973 Complete Act

State: Mizoram

Year: 1973

.....Act 14) (3) "Commissioner" means the Commissioner appointed under section 5; (4) "dealer" means any person who sells taxable goods:- (a) manufactured, made or processed by him in the State of Mizoram (b) brought by him into the Mizoram State; or (c) obtained by him in the State of Mizoram otherwise than by purchase. Explanation : The manager or agent of a dealer who resides outside the Mizoram State and sells taxable goods brought by him into the Mizoram State from any place outside that territory shall, in respect of such business, be a dealer for the purpose of this Act; (5) "Lubricant" means any form of oil or other lubricating substance primarily used for lubricating substance primarily used for lubricating the internal machinery or the external parts and fittings of motor vehicles, stationary internal combustion engines, steam turbines or engines, power pumps, refrigerators, dynamos and other machinery and shall include all forms of spindle oils, cutting oils and hydraulic brake fluids; (6) "Magistrate" means the Deputy Commissioner or any Assistant Deputy Commissioner who has been empowered to administer criminal justice in the Mizoram State under the.....

Customs Tariff (Amendment) Act, 2003 Chapter XXII

Title: Beverages, Spirits and Vinegar

State: Central

Year: 2003

CHAPTER 22 Beverages, spirits and vinegar NOTES 1. This Chapter does not cover: (a) products falling thereunder (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103); (b) sea water (heading 2501); (c) distilled or conductivity water or water of similar purity (heading 2851); (d) acetic acid of concentration exceeding 10 % by weight of acetic acid (heading 2915); (e) medicaments of heading 3003 or 3004; or (f) perfumery or toilet preparations (Chapter 33). 2. For the purposes of this Chapter and of Chapters 20 and 21, the "alcoholic strength by volume" shall be determined at a temperature of 20 C. 3. For the purposes of heading 2202, the term "nonalcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate. SUB-HEADING NOTE For the purposes of sub-heading 2204 10, the expression "sparkling wine" means wine which, when kept at a temperature of 20C in closed containers, has an excess pressure of not less than 3 bars. Tariff Item

Karnataka Prohibition Act, 1961 Section 22

Title: Licences for Possession of Denatured Spirit, Rectified Spirit and Alcohol for Industrial or Medicinal Purposes

State: Karnataka

Year: 1961

The State Government, or, subject to its control, the Deputy Commissioner, may grant licences for the possession of denatured spirit, rectified spirit, and alcohol for industrial or medicinal purposes, if such spirit or alcohol is, in the opinion of the State Government or the Deputy Commissioner, as the case may be, necessary for scientific, industrial, medicinal or similar purposes: Provided that no licence shall be necessary for the possession of denatured spirit to the extent of such quantity as may be prescribed by rules.