Dutiable - Law Dictionary Search Results
Home Dictionary Name: dutiableDutiable goods
Dutiable goods, 'dutiable goods' means any goods which are chargeable to duty and on which duty has not been paid. [Customs Act, 1962, s. 2(14)]--means the medicinal and toilet preparations specified in the Schedule as being subject to the duties of excise levied under this Act. [Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955), s. 2 (c)]Dutiable goods, only if payment of duty is out-standing or leviable that goods will be regarded as dutiable goods, Associated Cement Companies Ltd. v. Commr. of Customs, (2001) 4 SCC 593...
dutiable
dutiable : subject to a duty [purchased items while overseas] ...
Dutiable
Subject to the payment of a duty as dutiable goods...
declare
declare de·clared de·clar·ing 1 : to make known formally, officially, or explicitly [declaring who shall then act as President "U.S. Constitution amend. XX"] 2 a : to make a full statement of (one's taxable property) [didn't some of his income] b : to state the value of (one's taxable or dutiable property) [declared the diamond earrings] 3 : to make payable [ dividends] de·clar·er n ...
Secretion
The act of secreting or concealing as the secretion of dutiable goods...
Bond
Bond [fr. binda, band, bunden, A. S., to bind], a written acknowledgement or binding of a debt under seal. See DEED. No technical form of words is necessary to constitute a bond; see Gerrard v. Clowes, (1892) 2 QB 11; Strickland v. Williams, (1899) 1 QB 382. The person giving the bond is called the obligor, and he to whom it is given the obligee. A bond is called single (simplex obligatio) when it is without a penalty, but there is generally a condition added, that, if the obligor does or forbears from some act, the obligation shall be void, or else shall remain in full force, and the bond is then called a double or conditional one; see Dav. Prec. Vol. V., pt. Ii., p. 268. When a bond contains a penalty, which is generally double the amount of the principal sum secured, only the sum actually owing, with interest, can be recovered, and in no case can this exceed the amount appearing on the face of the bond. See 8 & 9 Wm. 3, c. 11, s. 8; Re Dixon, (1900) 2 Ch 561.Although it is unnecessa...
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., taken away. So called owing to the bond into which it is necessary to enter in order to secure that the Crown does not lose the duty by the goods being removed into the country without payment. Goods in such a warehouse are said to be 'in bond.'...
Denatured alcohol
Denatured alcohol, means any dutiable alcoholic liquor which has been subjected to the process of being mixed in the prescribed manner with a prescribe substance, Finance Act, 1995, s. 5(2)....
Manufacture
Manufacture, implies a change but every change is not manufacture. But something more is necessary and there must be transformation, a new and different article must emerge having a distinctive name, character or use, Hindustan Poles Corporation v. Commissioner of Central Excise, (2006) 4 SCC 85: (2006) 4 JT 185: (2006) 3 SCALE 601: (2006) 4 SLT 445: (2006) 3 SCJ 645: (2006) 6 SCJ D 230: (2006) 145 STC 625: (2006) 196 ELT 400.Manufacture, implies a change, but every change is not manufacture and yet every change of an article is the result of treatment, labour and manipulation. But something more is necessary and there must be transformation; a new and different article must emerge having a distinctive name, character or use, Union of India v. Delhi Cloth and General Mills, AIR 1963 SC 791.Implies a change, but every change is not manufacture and yet every change of an article is the result of treatment, labour and manipulation. But something more is necessary and there must be transfo...
Marketability
Marketability, is a decisive test for dutiability. It only means 'saleable' or 'suitable for sale'. It need not be in fact, 'marketed'. The article should be, capable of being sold or being sold, to consumers in the market, as it is without anything more, Indian Cable Company Ltd. v. CCE, AIR 1995 SC 64 (69): (1994) 6 SCC 610....
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