Auxiliary duty of excise imposed on specified central excise goods as additional levy, with existing excise rules applying. Auxiliary duty of excise imposed a value based additional levy on goods listed in the First Schedule to the Central Excises Act, payable in addition to duties chargeable under that Act or other law. The section provided for a limited period of operation with transitional effect for prior acts and stipulated that the Central Excises Act provisions and rules, including refunds and exemptions, apply as far as practicable to the assessment, levy and collection of the auxiliary duty.
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.
Auxiliary duty of excise imposed on specified central excise goods as additional levy, with existing excise rules applying.
Auxiliary duty of excise imposed a value based additional levy on goods listed in the First Schedule to the Central Excises Act, payable in addition to duties chargeable under that Act or other law. The section provided for a limited period of operation with transitional effect for prior acts and stipulated that the Central Excises Act provisions and rules, including refunds and exemptions, apply as far as practicable to the assessment, levy and collection of the auxiliary duty.
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