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Excise Duty - Law Dictionary Search Results

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Value of goods

Value of goods, means the value as ascertained from the purchase invoices or bills and includes insurance charges, excise duties, countervailing duties, value added tax, sales tax, transport charges, freight charges and all other charges incidental to … of goods, means the value as ascertained from the purchase invoices or bills and includes insurance charges, excise duties, countervailing duties, value added tax, sales tax, transport charges, freight charges and all other charges incidental to the

Motor Car

careless driving, see, generally, the Road Traffic Act, 1930-1936, and the various Regulations and Orders. There is an excise duty on all cars driven, rated on the horse-power (Finance Acts, 1920 and 1931). There are also Customs duties

Collecting government

the Central Government or, as the case may be, the State Government which is entitled to collect the duties levied under this Act. [Medicinal and Toilet Preparations (Excise Duties) Act, 1955, s. 2 (b)

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Cards

at cards is punishable by the Gaming Act, 1845 (8 & 9 Vict. c. 100), s. 17. An excise duty of 3d. a pack-i.e., any quantity not exceeding 52-on home-made cards is levied by 25 & 26 Vict.

Purchase value

Purchase value, means the value of the specified goods as ascertained from the original invoice and includes insurance, excise, duties, counter-vailing duties, sales tax, transport fee, octroi, freight charges and all other charges incidentally levied on the … value, means the value of the specified goods as ascertained from the original invoice and includes insurance, excise, duties, counter-vailing duties, sales tax, transport fee, octroi, freight charges and all other charges incidentally levied on the purchase

Levied

India, AIR 1989 SC 516 (538): (1988) Supp (3) SCR 770: (1989) 3 SCC 488. [Additional Duties of Excise (Goods of Special Importance) Act, 1957, s. 3] … is a wide and generic expression and takes in all the stages of charge, quantification and recovery of duty, though in certain contexts it may have a restricted meaning, Ujagar Prints v. Union of India, AIR 1989

Cess

Health 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

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.

Impost

tax or imposition includes every kind of tax or contribution not covered under the ordinary terms 'taxes and excise', A Dictionary of Law, William C. Anderson, 1889, p. 527. Is especially a duty on imported goods and

Sale price

dealer for any sale of goods made including the 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 … or insurance, by such dealer at the time of, or before, delivery of such goods. (c) any tax, duty or charges levied or leviable (other than the tax charged separately under this Act and cess levied under

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