Excise Duty - Law Dictionary Search Results
Inland revenue
revenue' means 'the revenue of the United Kingdom collected or imposed as stamp duties, taxes, and duties of excise.' (see that title), 'and placed under the care and management of the Inland Revenue Commissioners.' By 8 Edw. … (by far the largest) of the public revenue (which is derived from the taxation of home commodities and duties on property and income, houses, stamps, probates, legacies, etc., as distinguished from the portion derived by customs duties
Excise
Matched in: Term Excise
If any
that if no duty is payable, nothing will be deducted from the wholesale price. It is only when excise duty is actually payable that the duty element can be excluded from the wholesale price, Asst. Collector of Central
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Dutiable goods
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, '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
Additional duties
Additional duties, means the duties of excise levied and collected under sub-section (1) of section 3. [Additional duties of Excise (Goods of Special Importance) Act, … Additional duties, means the duties of excise levied and collected under sub-section (1) of section 3. [Additional duties of Excise
Excise Officer
Matched in: Term Excise Officer
Excisable goods
Excisable goods, means goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 as being subject to a duty of excise and includes salt. [Central Excise Act, 1944
Levy
subject-matter of levy and rate of levy. Levy of duty does not mean actual collection, Collector of Central Excise, Chandigarh v. Smith Kline Beecham Consumer Health Care Ltd., AIR 2003 SC 829. [see Central Excise Act, 1944
Commissioners of Customs and Excise
Matched in: Term Commissioners of Customs and Excise
Intoxicating liquor
liquor which cannot, according to any law for the time being in force, be legally sold without an excise licence'; two licences are in every case required (except where the sale is in theatres or on packet-boats, … to deduct 100 per cent. The charges are to be levied as part of the corresponding Excise Licence duties, and a deduction can be made in respect of them in Income Tax Returns, Smith v. Lion Brewery
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