Special excise duties on specified goods impose additional tiered charges and remain reserved as Union revenue. Levy of special duty of excise applies to specified goods assessed under the Central Excises Act, with three ad valorem tiers: ten per cent., twenty per cent., and thirty-three and one-third per cent. These special duties are additional to duties chargeable under existing law, collected on assessment, and the proceeds are retained for Union purposes without distribution to the States. Provisions of the Central Excises Act, including refunds and exemptions, are to apply as far as practicable to the assessment, levy and collection of these special duties, and the primary levy provision is subject to a temporal cessation with savings for prior acts.
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Provisions expressly mentioned in the judgment/order text.
Special excise duties on specified goods impose additional tiered charges and remain reserved as Union revenue.
Levy of special duty of excise applies to specified goods assessed under the Central Excises Act, with three ad valorem tiers: ten per cent., twenty per cent., and thirty-three and one-third per cent. These special duties are additional to duties chargeable under existing law, collected on assessment, and the proceeds are retained for Union purposes without distribution to the States. Provisions of the Central Excises Act, including refunds and exemptions, are to apply as far as practicable to the assessment, levy and collection of these special duties, and the primary levy provision is subject to a temporal cessation with savings for prior acts.
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