Regulatory excise duty may be notified to regulate consumption; proceeds go to the Union and Central Excise rules apply. The Central Government may, by notification, impose a regulatory duty of excise on goods in the First Schedule to the Central Excises Act to regulate or economise consumption, with the notification specifying effective dates and rates and permitting different dates and rates for different goods; the duty is additional to existing excise duties, proceeds accrue to the Union, Central Excises Act provisions (including refunds and exemptions) apply as far as practicable, and notifications must be placed before each House of Parliament.
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.
Regulatory excise duty may be notified to regulate consumption; proceeds go to the Union and Central Excise rules apply.
The Central Government may, by notification, impose a regulatory duty of excise on goods in the First Schedule to the Central Excises Act to regulate or economise consumption, with the notification specifying effective dates and rates and permitting different dates and rates for different goods; the duty is additional to existing excise duties, proceeds accrue to the Union, Central Excises Act provisions (including refunds and exemptions) apply as far as practicable, and notifications must be placed before each House of Parliament.
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 
