Government goods under customs and excise law brought within the same charging provisions as other goods. The Customs and Central Excises (Amendment) Act, 1963 amends the Customs Act, 1962 and the Central Excises and Salt Act, 1944. The substituted provisions extend the customs and excise charging provisions to goods belonging to Government and to excisable goods other than salt produced or manufactured in India by or on behalf of Government, in the same manner as other goods. The Act comes into force on a date appointed by the Central Government by notification.
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.
Government goods under customs and excise law brought within the same charging provisions as other goods.
The Customs and Central Excises (Amendment) Act, 1963 amends the Customs Act, 1962 and the Central Excises and Salt Act, 1944. The substituted provisions extend the customs and excise charging provisions to goods belonging to Government and to excisable goods other than salt produced or manufactured in India by or on behalf of Government, in the same manner as other goods. The Act comes into force on a date appointed by the Central Government by notification.
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