Customs Excise - Law Dictionary Search Results
Discount accounted for
Discount accounted for, as meaning 'discount to which there is a legal entitlement', Freemans Plc v. Customs and Excise Comrs (ECJ), (2001) 1 WLR 1723.
Delivered for export
Delivered for export, cannot really mean 'exported'. It is straining language too far, Greenalls Manage-ment Ltd. v. Customs and Excise Comrs (Ch D), (2002) 1 WLR 3333.
Cess
Act, (28 of 1962), s. 3] 'Cess' means a duty in the nature of duty of excise and customs, imposed and collected on motor spirit commonly known as petrol and high speed diesel oil for the purposes
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Bonded warehouse
Bonded warehouse, a warehouse licensed by the Commissioners of Customs and Excise for the storing of dutiable goods without payment of the duty until they are 'cleared,' i.e.,
Gabel
A rent service tribute custom tax impost or duty an excise
Gabel
Gabel [fr. gabelle, Fr.; gabella, Ital.; fagel, Sax], an excise, a tax on movables; a rent, custom, or service, Co. Litt. 213. A tax or duly on movables, Black's Law Dictionary, 7th Edn., p. 686
Motor Car
excise duty on all cars driven, rated on the horse-power (Finance Acts, 1920 and 1931). There are also Customs duties on all foreign motor cars. It means any motor vehicle other than a transport vehicle, omnibus, road-roller,
Purchase price
amount of duties levied or leviable under the Central Excise Tariff Act, 1985 (5 of 1986) or the Customs Act, 1962 (52 of 1962) and any sum charged for anything done by the seller in respect of
Sale price
amount of duties levied or leviable under the Central Excise Tariff Act, 1985 (5 of 1986) or the Customs Act, 1962 (52 of 1962) and any sum charged for anything done by the dealer in respect of
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