Excision - Law Dictionary Search Results
Excise duty
Excise duty, it is a tax on articles produced or manu-factured in the taxing country. Generally speaking, the tax is on the manufacturer or the producer, yet laws are to be found which impose a duty of excise at stages subsequent to the manufacture or produc-tion, A.B. Abdul Kadir v. State of Kerala, (1976) 3 SCC 219: AIR 1976 SC 182: (1976) 2 SCR 690. (Constitu-tion of India, Sch. VII, List I Entry 84)According to s. 3(1) of the Customs Tariff Act, 1975 the expression 'the excise duty for the time being leviable on a like article if produced or manu-factured in India' means the excise duty for the time being in force which would be leviable on a like article if produced or manufactured in India or, if a like article is not so produced or manufactured which would be leviable on the class of description of article to which the imported article belongs, and where such duty is leviable at different rates, the highest duty, Khandelwal Metal and Engineering Works v. Union of India, (1985) 3...
Excise
Excise [fr. acciis, Dut.; excisum, Lat.], the name given to the duties or taxes laid on certain articles produced and consumed at home, amongst which spirits have always been the most important; but, exclusive of these, the duties on the licences of auctioneers, brewers, etc., and on the licences to keep dogs, kill game, etc., are included in the excise duties.Excise duties were introduced into England by the Long Parliament in 1643, being then laid on the makers and vendors of ale, beer, cider, and perry. The management of the excise, originally and for a long time entrusted to special commissioners [ss to whom see the (English) Excise Management Act, 1827 (7 & 8 Geo. 4, c. 53)], was, in 1849, by 12 Vict. c. 1, transferred to the Board of Inland Revenue, and in 1909 to the Board of Customs and Excise.A tax imposed on the manufacture sale, or use of goods (such as a cigarette tax) or on occupation or actively, Black's Law Dictionary, 7th Edn., p. 585.Consult Bell and Dwelly's Excise Ac...
Excise Officer
Excise Officer, means an officer of the Excise Department of any State and includes any person empowered by the collecting Government to exercise all or any of the powers of an excise officer under this Act. [The Medicinal and Toilet Prepara-tions (Excise Duties) Act, 1955 (16 of 1955), s. 2 (d)]...
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 (1 of 1944), s. 2 (d)]...
Excise
In inland duty or impost operating as an indirect tax on the consumer levied upon certain specified articles as tobacco ale spirits etc grown or manufactured in the country It is also levied to pursue certain trades and deal in certain commodities Certain direct taxes as in England those on carriages servants plate armorial bearings etc are included in the excise Often used adjectively as excise duties excise law excise system...
Commissioners of Customs and Excise
Commissioners of Customs and Excise. The constitution and powers of these Commissioners are provided for by the (English) Customs Consolidation Act, 1876 (39 & 40 Vict. c. 36), and amending Acts. See the Excise Transfer Order (S.R.O. 1909, No. 197), by which excise duties were transferred to these Commissioners from the Inland Revenue....
excise
excise 1 : a tax levied on the manufacture, sale, or consumption of a commodity compare income tax, property tax 2 : any of various taxes on privileges often assessed in the form of a license or other fee see also Article I of the Constitution in the back matter compare direct tax excise vt ...
Waivers of the arrears of excise duty
Waivers of the arrears of excise duty, the expression 'waiver of the arrears of excise duty' can only mean waiver of something which has been paid and is payable, Union of India v. Alang Ship Breakers Ltd., AIR 1994 SC 51 (55): (1993) Supp (4) SCC 484....
excise tax
excise tax : excise ...
Excisable
Liable or subject to excise as tobacco in an excisable commodity...
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