Special excise duties on specified goods impose additional excise charges and proceeds remain non-distributable to states. Special duties of excise are levied on specified goods chargeable under the Central Excises Act at rates of 10%, 20% and 33 1/3% on the total amount chargeable for respective groups of items; these duties are additional to other excise duties and their proceeds are retained for the Union, not distributable to the States. Assessment under the Central Excises framework triggers levy and, as far as practicable, the Central Excises Act provisions and rules (including refunds and exemptions) apply to these special duties.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Special excise duties on specified goods impose additional excise charges and proceeds remain non-distributable to states.
Special duties of excise are levied on specified goods chargeable under the Central Excises Act at rates of 10%, 20% and 33 1/3% on the total amount chargeable for respective groups of items; these duties are additional to other excise duties and their proceeds are retained for the Union, not distributable to the States. Assessment under the Central Excises framework triggers levy and, as far as practicable, the Central Excises Act provisions and rules (including refunds and exemptions) apply to these special duties.
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