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ADDITIONAL DUTIES OF
EXCISE (GOODS OF SPECIAL IMPORTANCE) ACT, 1957 (58 OF 1957)
24th December, 1957
An Act to provide for the levy and collection of
additional duties of excise on certain goods and for the
distribution of a part of the net proceeds thereof among the
States in pursuance of the principles of distribution formulated
and the recommendations made by the Finance Commission in its
second report dated the 18th December, 1990.
BE it enacted by Parliament in the Eighth Year of the
Republic of India as follows:
1. Short title and extent. - (1) This Act may be
called the Additional Duties of Excise (Goods of Special
Importance) Act,1957.
(2) It extends to the whole of India.
2. Definitions. - In this Act, -
(a) "additional duties" means the duties of excise levied
and collected under sub-section (1) of Section 3;
(b) "State" does not include a Union territory;
(c) Omitted.
3. Levy and collection of Additional Duties. -
(1) There shall be levied and collected in respect of the goods
described in column (3) of the First Schedule produced or
manufactured in India and on all such goods lying in stock within
the precincts of any factory, warehouse or other premises where
the said goods were manufactured, stored or produced, or in any
premises appurtenant thereto duties of excise at the rate or
rates specified in column (4) of the said Schedule.
(2) The duties of excise referred to in sub-section (1) in
respect of the goods specified therein shall be in addition to
the duties of excise chargeable on such goods under the Central
Excise Act, 1944 (1 of 1944), or any other law for the time being
in force.
(3) The provisions of the Central Excise Act, 1944 (1 of
1944), and the rules made thereunder, including those relating to
refunds, exemptions from duty, offences and penalties, shall, so
far as may be, apply in relation to the levy and collection of
the additional duties as they apply in relation to the levy and
collection of the duties of excise on the goods specified in
sub-section (1)
4. Distribution of additional duties among
States. - During each financial year, there shall be paid out of
the Consolidated Fund of India to the States in accordance with
the provisions of the Second Schedule such sums, representing a
part of the net proceeds of the additional duties levied and
collected during that financial year, as are specified in that
Schedule.
5. Expenditure to be charged on the Consolidated
Fund of India. - Any expenditure under the provisions of this
Act shall be expenditure charged on the Consolidated Fund of
India.
6. Powers to make rules.-(1) The Central
Government may, by notification in the Official Gazette, make
rules providing for the time at which and the manner in which any
payments under the provisions of this Act, are to be made, for
the making of adjustments between one financial year and another
and for any other incidental or ancillary matters.
(2) Every rule made under this section shall be laid as
soon as may be after it is made, before each House of Parliament
while it is in session for a total period of thirty days which
may be comprised in one session or in two or more successive
sessions, and if, before the expiry of the session immediately
following the session or the successive sessions aforesaid, both
Houses agree in making any modification in the rule, or both
Houses agree that the rule should not be made, the rule shall
thereafter have effect only in such modified form or be of no
effect, as the case may be; so however that any such modification
or annulment shall be without prejudice to the validity of
anything previously done under that rule.
7. Declaration of certain goods to be of special
importance in inter-State trade or commerce. - Repealed by Act
No. 31 of 1958, s. 12 (w.e.f. 1-10-1958).
ADDITIONAL DUTIES OF
EXCISE (TEXTILES AND TEXTILE ARTICLES) ACT, 1978 (40 OF 1978)
6th December, 1978
An Act to provide for the levy and collection of
additional duties of excise on certain textiles and textile
articles.
BE it enacted by Parliament in the Twenty-ninth Year of the
Republic of India as follows:-
1. Short title and commencement.-(1) This Act
may be called the Additional Duties of Excise (Textiles and
Textile Articles) Act, 1978.
(2) It shall be deemed to have come into force on the 4th
day of October, 1978.
2. Omitted
3. Levy and collection of additional duties of
excise on certain textiles and textile articles. - (1) When
goods of the description mentioned in the Schedule chargeable
with a duty of excise under the Central Excise Act, 1944 (1 of
1944), read with any notification for the time being in force
issued by the Central Government in relation to the duty so
chargeable (not being a notification providing for any exemption
for giving credit with respect to, or reduction of duty of excise
under the said Act on such goods equal to, any duty of excise
under the said Act, or the additional duty under Section 3 of the
Customs Tariff Act, 1975 (51 of 1975), already paid on the raw
material used in the production or manufacture of such goods),
are assessed to duty, there shall be levied and collected a duty
of excise equal to fifteen per cent of the total amount so
chargeable on such goods.
(2) The duties of excise referred to in sub-section (1) in
respect of the goods specified in the Schedule shall be in
addition to the duties of excise chargeable on such goods under
the Central Excise Act, 1944 (1 of 1944), or any other law for
the time being in force and shall be levied for the purpose of
Union and the proceeds thereof shall not be distributed among the
States.
(3) The provisions of the Central Excise Act, 1944 (1 of
1944), and the rules made thereunder, including those relating to
refunds and exemptions from duties, shall, so far as may be,
apply in relation to the levy and collection of the duties of
excise leviable under this section in respect of any goods as
they apply in relation to the levy and collection of the duties
of excise on such goods under that Act or those rules.
4. Repeal and saving. - (1) The Additional
Duties of Excise (Textiles and Textile Articles) Ordinance, 1978
(4 of 1978), is hereby repealed.
(2) Notwithstanding such repeal, anything done or any
action taken under the Ordinance so repealed shall be deemed to
have been done or taken under the corresponding provisions of
this Act.
THE SCHEDULE
(See Section 3)
NOTES
1. In this Schedule "Chapter" and "heading" mean a Chapter
or heading in the Schedule to the Central Excise Tariff Act,
1985.
2. The rules for the interpretation of the Schedule to the
Central Excise Tariff Act, 1985, and the Section and Chapter
Notes of the said Schedule shall apply for the purposes of
classification of goods specified in this Schedule.
| Sl. No. |
Description of goods
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(1)
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(2)
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| 1. |
Silk, that is to say, all goods falling within Chapter
50. |
| 2. |
Wool, that is to say, all goods falling within Chapter
51 other than fabrics of heading Nos. 51.10,51.11 and 51.12. |
| 3. |
Cotton, that is to say, all goods falling within
Chapter 52. |
| 4. |
Man-made filaments, that is to say, all goods falling
within Chapter 54. |
| 5. |
Man-made staple fibres, that is to say, all goods
falling within Chapter 55. |
| 6. |
Terry towelling and similar woven terry fabrics,
falling within heading No. 58.02. |
| 7. |
Tulles and other net fabrics, not including woven,
knitted or crocheted fabrics; lace in the piece, in strips or
in motifs, other than fabrics of heading No. 60.02. |
| 8. |
Knitted or crocheted fabrics, that is to say, all goods
falling within Chapter 60. |
| 9. |
Metallised yarn, falling within heading No.
56.05. |
| 10. |
Embroidery in the piece, in strips or in motifs,
falling within heading No. 58.05. |
PROVISIONAL COLLECTION OF
TAXES ACT, 1931 (16 of 1931)
28th September, 1931
An Act to amend the law providing for the immediate effect
for a limited period of provisions in Bills relating to the
imposition or increase of duties of customs or excise.
WHEREAS it is expedient to amend the law providing for the
immediate effect for a limited period of provisions in Bills
relating to the imposition or increase of duties of customs or
excise, it is hereby enacted as follows:-
1. Short title. - This Act may be called the
Provisional Collection of Taxes Act, 1931.
2. Definition. - In this Act, a "declared
provision" means a provision in a Bill in respect of which a
declaration has been made under section 3.
3. Power to make declarations under this Act. -
Where a Bill to be introduced in Parliament on behalf of
Government provides for the imposition or increase of duty of
customs or excise, the Central Government may cause to be
inserted in the Bill a declaration that it is expedient in the
public interest that any provision of the Bill relating to such
imposition or increase shall have immediate effect under this
Act.
4. Effect of declarations under this Act, and
duration thereof.- (1) A declared provision shall have the force
of law immediately on the expiry of the day on which the Bill
containing it is introduced.
(2) A declared provision shall cease to have the force of
law under the provisions of this Act -
(a) when it comes into operation as an enactment, with or
without amendment, or
(b) when the Central Government, in pursuance of a motion
passed by Parliament, directs, by notification in the Official
Gazette, that it shall cease to have the force of law, or
(c) if it has not already ceased to have the force of law
under clause (a) or clause (b), then on the expiry of
seventy-fifth day after the day on which the Bill containing it
was introduced.
5. Certain refunds to be made
when declarations cease to have effect. - (1) Where a declared
provision comes into operation as an enactment in an amended form
before the expiry of the seventy-fifth day after the day on which
the Bill containing it was introduced, refunds shall be made of
all duties collected which would not have been collected if the
provision adopted in the enactment had been the declared
provision:
Provided that the rate at which refunds of any duty may be
made under this sub-section shall not exceed the difference
between the rate of such duty proposed in the declared provision
and the rate of such duty in force when the Bill was introduced.
(2) Where a declare provision ceases to have the force of
law under clause (b) or clause (c) of sub-section (2) of section
4, refunds shall be made of all duties collected which would not
have been collected if the declaration in respect of it had not
been made.
6. Repeal. - (Repealed by Act 1 of 1938, s. 2
and Sch).
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