Special duty of excise imposed on goods chargeable under excise law; treated as additional duty and subject to excise rules. A statutory special duty of excise is levied on goods chargeable under the Central Excises Act as an additional duty calculated on the amount chargeable; it is collected alongside existing excise duties, and the administrative provisions and rules of the Central Excises Act, including refunds and exemptions, apply as far as practicable to its levy and collection, with a cessation mechanism that preserves prior acts and invokes the General Clauses Act saving provision upon cessation.
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 goods chargeable under excise law; treated as additional duty and subject to excise rules.
A statutory special duty of excise is levied on goods chargeable under the Central Excises Act as an additional duty calculated on the amount chargeable; it is collected alongside existing excise duties, and the administrative provisions and rules of the Central Excises Act, including refunds and exemptions, apply as far as practicable to its levy and collection, with a cessation mechanism that preserves prior acts and invokes the General Clauses Act saving provision upon cessation.
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