Auxiliary excise duty imposed on specified goods as an additional charge with Central Excises procedures applying. An auxiliary duty of excise is imposed on goods in the First Schedule, measured by value determined under section 4 of the Central Excises Act, and is payable in addition to duties chargeable under that Act or other law; the levy is for Union purposes and Central Excises Act provisions, including refunds and exemptions, apply so far as may be to its assessment, levy and collection, subject to a statutory cessation saving prior actions.
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 excise duty imposed on specified goods as an additional charge with Central Excises procedures applying.
An auxiliary duty of excise is imposed on goods in the First Schedule, measured by value determined under section 4 of the Central Excises Act, and is payable in addition to duties chargeable under that Act or other law; the levy is for Union purposes and Central Excises Act provisions, including refunds and exemptions, apply so far as may be to its assessment, levy and collection, subject to a statutory cessation saving prior actions.
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