Excision - Law Dictionary Search Results
Countervailing duty
Countervailing duty, is imposed when excisable articles are imported into the State, in order to counter-balance the excise duty, which is leviable on similar
Raw material
that its very consumption on burning up is its quality and value as raw materials, Collector of Central Excise, New Delhi v. Ballarpur Industries Ltd., AIR 1990 SC 196. Raw material, is something from which another new
Fixed fee
Fixed fee, the term 'licence fee' or the term 'fixed fee' in the context of the Uttar Pradesh Excise Act, the Ordinance with its preamble and the Excise (Amendment) Rules, connotes the idea of payment of a
Keep your definitions linked to case research
Handicrafts
Manual skill; manual art or trade or occupation; man skilled in a handicraft, Padmini Products v. Collector, Central Excise, AIR 1989 SC 2278 (2281): (1989) 4 SCC 275: (1989) 3 SCR 873. (Central Excise and Salt Act,
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,
Licence fee and fixed fee
Licence fee and fixed fee, the term 'licence fee' in the context of the U.P. Excise Law connotes the idea of it being the consideration in money receivable by the Government from a private
Wholesale cash price
of the manufacturer, the price charged for those sales would not be the 'wholesale cash price' for levying excise under s. 4(a) of the Act, A.K. Roy v. Voltas Limited, AIR 1973 SC 225 (228): (1973) 3
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.
Wholesale dealer
1946 Nag 248: 1945 ILR Nag 422: 1946 Mad LJ 319. Means a person who buys or sells excisable goods wholesale for the purpose of trade or manufacture, and includes a broker or commission agent who, in
Ad valorem
the column 'rate of duty' in the Schedule appended to the Act refers to the value of the excisable goods and, therefore, it will have to be worked out by applying the formula as laid down in
- ‹ Prev
- 1
- 2
- 4
- 5
- 6
- 7
- 8
- 9
- 10
- 11
- Next ›
- Last »
Try the research workspace - 7 days free