Excision - Law Dictionary Search Results

Luxury tax

677. Luxury tax, is said to be generic term for excise imposed on purchase of items which are not necessaries e.g.

(3) SCR 770: (1989) 3 SCC 488. [Additional Duties of Excise (Goods of Special Importance) Act, 1957, s. 3]

rolls, Nothern Plastic Ltd. v. Collector of Custom & Central Excise, (1998) 6 SCC 443.

total of separate sum representing so many specified components including excise duty, State of A.P. v. Y. Prabhakara Reddy, AIR 1987

Interpretation of Statute, it is well-settled that in construing the provisions of statute the Courts should be slow to adopt...

intention is clearly expressed by the legislature, Collector of Central Excise v. Krishna Carbon Paper Co., AIR 1988 SC 2223: (1989)

(1985) 3 SCC 693: (1985) Supp 2 SCR 537. [Central Excise and Salt Act Act, (1 of 1944), Sch. I, Item

the amount of duties levied or leviable under the Central Excise Tariff Act, 1985 (5 of 1986) or the Customs Act,

sympathy for him or his family', Assistant Collector of Central Excise v. V.P. Sayed Mohammed, A IR 1983 SC 168: (1983)

amending Acts), from beet grown in Great Britain, and for excise duties on the products manufactured in Great Britain and Northern