Court : Gujarat
Reported in : 2002(83)ECC410; 2002(141)ELT606(Guj)
..... net proceeds thereof among the states in pursuance of the principles of distribution formulated and the recommendations made by the finance commission in its second report. 'additional duties' is defined to mean the duties of excise levied and collected under sub-section (1) of section 3.6.1 section 3 of the said act, which falls for our consideration, reads as ..... india, reported in 1992 (58) e.l.t. 9 (guj.) = 33 (1) glr 172, which was in context of the similar provision of section 3 of the additional duties of excise (textiles and textile articles) act, 1978, was cited for the proposition that section 3(3) of that act indicated that it was a case of legislation by reference, and ..... that these acts were covered by rules 9(2) and clauses (a), (b) & (d) of sub-rule (1) of rule 173q of the central excise rules. a demand of additional duty of excise to the tune of rs. 52,717.00 was, therefore, made.3. the demand came to be confirmed by the collector, which order was challenged before the .....
Tag this Judgment!Court : Gujarat
Reported in : (1965)0GLR612; [1966]18STC23(Guj)
..... and it was common ground between the parties that this stock of grey or unfinished cloth did not become liable to the payment of additional duty of excise under the additional duties of excise act or under any other central law made after 1st november, 1957. after the appointed day, the assessee subjected this stock of ..... the appointed day should be exempt from sales tax because ordinarily those goods being manufactured after the coming into force of the additional duties of excise act would bear additional duties of excise but where those goods were in stock with a registered dealer on the appointed day having remained unsold with him and were ..... and printing cloth was, therefore, included within the connotation of the expression 'manufacture' both for the purpose of the central excises and salt act, 1944, and the additional duties of excise act and duties of excise, additional as well as original, were chargeable on that process. 6. turning back to the provisions of the sales tax exemption .....
Tag this Judgment!Court : Gujarat
Reported in : 1988(17)ECC214; 1988(18)LC164(Gujarat); 1989(40)ELT28(Guj); (1988)1GLR654
..... -rules (2), (3) and (3a), on the date of the actual removal of such goods from such factory or warehouse. *** *** *** *** now in addition to the duty imposed by the 1944 act additional duty of excise is levied and collected under section 3(1) of the 1957 act on specified goods including man-made fabrics produced or manufactured in india at the ..... of man-made fabric falling within chapters 54 and 55, headings 54.09, 54.12, 55.08, 55.11 and 55.12 of the tariff act. the additional duty of excise for the goods covered under the said headings is 10 per cent plus rs. 5 per sq. metre. however, the central government granted an exemption to the ..... underwent a change in respect of the goods covered under the aforestated headings. the petitioners contend that the net effect of this change is an increase in the additional duty of excise on the specified goods. the question then is whether goods manufactured before the notification no. 254/87 dated 25th november, 1987 came into effect but not removed .....
Tag this Judgment!Court : Gujarat
Reported in : 1989(22)LC110(Gujarat); 1988(35)ELT252(Guj)
..... to sub-rules (2), (3) and (3a), on the date of the actual removal of such goods from such factory or warehouse. now in addition to the duty imposed. by the 1944 act additional duty of excise is levied and collected under section 3(1) of the 1957 act on specified goods including man-made fabrics produced or manufactured in india at the ..... of man-made fabric falling within chapters 54 and 55, headings 54.09, 54.12, 55.08, 55.11 and 55.12, of the tariff act. the additional duty of excise for the goods covered under the said headings is 10 per cent plus.rs. 5 per sq. meter. however, the central government granted an exemption to the extent ..... underwent a change in respect of the goods covered under the aforestated headings. the peti tioners contend that the net effect of this change is an increase in the additional duty of excise on the specified goods. the question then is, whether goods manufactured before the notification no. 254/87 dated 25th november 1987 came into effect but not removed .....
Tag this Judgment!Court : Gujarat
Reported in : 2003(90)ECC361; (2003)2GLR999
..... , including the provisions relating to confiscation and imposition of penalty contained therein, are applicable to the levy and collection of the additional duty of excise under section 3(1) of the additional duties of excise act, 1957 in the same manner as they apply in relation to the levy and collection of such goods under the act ..... as imposition of penalty upon the director and the manager of the petitioner-company. similarly, penalty imposed upon the petitioner-company under the provisions of the additional duties of excise goods of special importance cannot be confirmed by this court. 8. in the circumstances, the impugned order, so far as it imposes penalty of rs ..... impugned order, the security given by the petitioner-company has been appropriated under the provisions of rule 173q(b) read with section 34 of the central excise act, as the goods were not available for confiscation. moreover, penalty has been imposed upon one of the directors of the petitioner-company and the manager .....
Tag this Judgment!Court : Gujarat
Reported in : [1992]85STC515(Guj)
..... amending act which came into force on and from 24th november, 1979. it should be noted that under the additional duties of excise (goods of special importance) act, 1959, which had been placed on the statute book with effect from 24th december, 1957, additional duties of excise are levied and collected on certain goods which, inter alia, include cotton fabric. the words and expression 'cotton fabric ..... classify the 'cotton fabric'into five broad heads with a view to subjecting such cotton fabrics to different rates of duty, we may also mention at this stage that the amending act of 1980, namely, the central excises and salt and additional duties of excise (amendment) act, 1980, has not made any change, whatsoever, in the main definition of 'cotton fabric' as given in item .....
Tag this Judgment!Court : Gujarat
Reported in : [1982]51STC88(Guj)
..... difficult to comprehend. any attempt therefore to read the exemption provision contained in the gujarat act de hors the intimately connected provisions of the excise act and the additional duties of excise act may possibly result in rendering the exemption provisions wholly ineffective and unworkable. we are, therefore, of the opinion that since the referential ..... not right in trying to persuade us that our view to read the future amendments in the definition of 'cotton fabrics' in the excise act or the additional duties of excise act as incorporated in entry 37 of the gujarat act on well-recognised principles of interpretation of referential legislation on the ground that ..... government urged that if we are inclined to read that entry 37 of the gujarat act is a piece of referential legislation supplementing the excise act and the additional duties of excise act, it would be tantamount to abdication of legislative functions by the state legislature, which would be in that case presumed to .....
Tag this Judgment!Court : Gujarat
Reported in : 1984(17)ELT268(Guj); [1973]31STC115(Guj)
..... bombay exemptions act appears to have been enacted inter alia with the object of exempting goods which were to be subjected to the levy of additional duty of excise under the additional duties of excise act, it was not necessarily co-extensive with it. 11. the parliament thereafter enacted the central sales tax (second amendment) act no. 31 ..... the reference in the preamble of the said act to the liability of certain goods to be assessed to an additional duty of excise is a reference to the additional duty which was proposed to be levied of the additional duties of excise (goods of special importance) act, 1957 which was to come into force with effect from december 24, ..... pursuance of the principles of distribution formulated and recommendations made by the finance commission in its report dated september 30, 1957. the proposal to levy additional duties of excise on the said goods was a part and parcel of the integrated scheme under which sales tax levied at different rates by the states on .....
Tag this Judgment!Court : Gujarat
Reported in : [1964]15STC478(Guj)
..... a or entry 3 of schedule e of the act and not whether the state government has followed the provisions of section 3 or section 7 of the additional duties of excise (goods of special importance) act, 1957. mr. mody is certainly right when he says that section 5 of the sales tax act of 1959 exempts sales ..... another provision in another act enacted for a distinct purpose. in the second place, section 3 and 7 of the additional duties of excise (goods of special importance) act, 1957, merely provide for the levy of an additional duty and contain a declaration of certain goods as goods of special importance in inter-state trade or commerce and under ..... sarees in question would still be cotton fabrics, pressed into his service section 3 and 7 of the additional duties of excise (goods of special importance) act, 1957. section 3 of that act provides for the levy of certain additional duties of excise amongst other things on cotton fabrics at the rate or rates specified in the first schedule to that .....
Tag this Judgment!Court : Gujarat
Reported in : [1979]43STC208(Guj)
..... to sales or purchases of artificial silk fabrics is granted because those fabrics are to bear additional excise duty under the additional duties of excise (goods of special importance) act, 1957, which came into force on 24th december, 1957, and that since the additional duty of excise can be levied only on the goods manufactured in india, it must be presumed that the ..... ' as given in item 22 of the first schedule to the excise act. the adoption herein is not of the law generally which governs the levy of excise duty or additional excise duty on rayon or artificial silk fabrics. the adoption is merely of that part of the excise act which defines the relevant words, namely, rayon or artificial silk ..... is merely the definition of 'rayon or artificial silk fabrics' as given in item 22 of the first schedule to the excise act and not the law generally which governs the levy of excise duty on those goods. all that can be looked at, therefore, is the definition on its plain terms and not the other .....
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