Special duty of excise on specified goods imposed as an additional levy; proceeds retained by the Union. Special duties of excise are levied on goods chargeable and assessed under the Central Excises Act and applicable notifications as additional excise duties on enumerated First Schedule items; these duties are supplementary to existing excise liabilities, their proceeds accrue to the Union (not to States), the provision includes a temporal cessation preserving past acts, and the Central Excises Act provisions and rules, including refunds and exemptions, apply as far as practicable 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 duty of excise on specified goods imposed as an additional levy; proceeds retained by the Union.
Special duties of excise are levied on goods chargeable and assessed under the Central Excises Act and applicable notifications as additional excise duties on enumerated First Schedule items; these duties are supplementary to existing excise liabilities, their proceeds accrue to the Union (not to States), the provision includes a temporal cessation preserving past acts, and the Central Excises Act provisions and rules, including refunds and exemptions, apply as far as practicable to these special duties.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
