Duty of excise amendment clarifies nationwide levy and adds a separate special duty on specified excisable goods. Amendment substitutes the opening paragraph of section 3(2) of the Central Excise Act to provide that a duty of excise is levied on all excisable goods produced or manufactured in India at rates in the First Schedule to the Central Excise Tariff Act, and that a special duty of excise, in addition to the basic duty, is levied on goods specified in the Second Schedule, with both duties to be levied and collected in the prescribed manner.
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.
Duty of excise amendment clarifies nationwide levy and adds a separate special duty on specified excisable goods.
Amendment substitutes the opening paragraph of section 3(2) of the Central Excise Act to provide that a duty of excise is levied on all excisable goods produced or manufactured in India at rates in the First Schedule to the Central Excise Tariff Act, and that a special duty of excise, in addition to the basic duty, is levied on goods specified in the Second Schedule, with both duties to be levied and collected in the prescribed manner.
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 
