Excise Duty - Law Dictionary Search Results
Smuggling
Articles into consumption without paying the duties chargeable upon them. It may be committed indifferently either upon the excise or customs revenue. The crime of importing or exporting illegal articles or articles on which duties have not … chargeable. The second eventuality can occur not only where there is a clandestine import evading the assessment of duty but also where there is a clandestine removal without payment of the assessed duty. In a case where
Medicinal preparation
in the treatment, mitigation or prevention of disease in human beings or animals. [Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955), s. 2 (g)] The expression 'medicinal preparation' is defined in s. 2(g) as:
Plus
rate of duty consists of two parts; one part is ad valorem duty and the other is the excise duty calculated according to the formula given, JK Steel Ltd. v. Union of India, AIR 1970 SC 1173. Plus,
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Tobacco
or curing of tobacco in England and Scotland, and to the same time imposes [s. 83 (2)] an excise duty of 5s. for a licence to grow, cultivate, or cure tobacco. The duties on tobacco are mainly imposed
Civil list
it was provided that the hereditary revenues of the Crown (with the exception of the hereditary duties of excise on beer, ale, and cider, which were to be discontinued during the reign, and as to which see … which grant it was provided that the hereditary revenues of the Crown (with the exception of the hereditary duties of excise on beer, ale, and cider, which were to be discontinued during the reign, and as to
Revenue
The chief sources are (1) Crown property, surrendered to the nation; (2) taxation--income tax, death duties, customs and excise, stamp duties; (3) certain managed enter-prises, such as the Post Office, and Lands, Woods and Forests and miscellaneous … i.e., the executive. The chief sources are (1) Crown property, surrendered to the nation; (2) taxation--income tax, death duties, customs and excise, stamp duties; (3) certain managed enter-prises, such as the Post Office, and Lands, Woods and
All sorts
that 'vegetable non-essential oils' whether raw or refined and from whatever raw material produced will be liable to excise duty. Refined oil is one sort; raw oil is another sort, Union of India v. Delhi Cloth and General
Permit
Permit, a licence. An instrument granted by the officers of excise, certifying that the excise duties on certain goods have been paid, and permitting their removal from some specified … Permit, a licence. An instrument granted by the officers of excise, certifying that the excise duties on certain goods have been paid, and permitting their removal from some specified place to another. Means a
Bingo
that game by whatever name called, and, in any proceedings relating to bingo duty, under the Customs and Excise Management Act, 1979 (UK) or any other Act relating to excise, an averment in any process that a
Yarn
notification, duty thereon is leviable at the point of production and clearance for captive consumption, Collector of Central Excise v. Ashoka Mills, AIR 1990 SC 33: (1989) Supp 1 SCR 86 (89): (1989) 4 SCC 81.
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