Special duty of excise imposed on specified goods as surcharge, additional to existing excise duties, proceeds retained by Union. Special duties of excise are imposed as percentage surcharges on specified categories of goods chargeable under the Central Excises Act; these duties are additional to existing excise duties, levied for the Union with proceeds not distributable to States, and the Central Excises Act and its rules, including refunds and exemptions, apply to their levy and collection as far as practicable.
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 imposed on specified goods as surcharge, additional to existing excise duties, proceeds retained by Union.
Special duties of excise are imposed as percentage surcharges on specified categories of goods chargeable under the Central Excises Act; these duties are additional to existing excise duties, levied for the Union with proceeds not distributable to States, and the Central Excises Act and its rules, including refunds and exemptions, apply to their levy and collection as far as practicable.
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