https://www.taxtmi.com/caselaws?id=158611 The Punjab Excise Act, 1914 was analysed to determine whether it authorised a separate import fee on beer. The Act was found to permit only excise duty and countervailing duty, and the power to regulate imports under Section 58 did not extend to imposing an additional fee, so the levy was without authority of law. The notification was also held discriminatory because imported beer faced a higher burden than similar locally manufactured goods, which offended Articles 301 and 304(a). The governing principle applied was that countervailing duties may only equalise the burden on imported goods with the excise burden on comparable local goods. en-us Fri, 17 Jan 1997 00:00:00 +0530 Fri, 01 Nov 2013 15:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158611 The Punjab Excise Act, 1914 was analysed to determine whether it authorised a separate import fee on beer. The Act was found to permit only excise duty and countervailing duty, and the power to regulate imports under Section 58 did not extend to imposing an additional fee, so the levy was without authority of law. The notification was also held discriminatory because imported beer faced a higher burden than similar locally manufactured goods, which offended Articles 301 and 304(a). The governing principle applied was that countervailing duties may only equalise the burden on imported goods with the excise burden on comparable local goods. Case-Laws VAT and Sales Tax Fri, 17 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158611