https://www.taxtmi.com/caselaws?id=42952 Parliament may validly enlarge the statutory definition of "manufacture" and tariff coverage to bring lacquering and printing of aluminium containers within the excise charge, and such amendments were held constitutionally valid and not ultra vires. The levy was treated as a permissible excise impost on a process connected with manufacture, with the legislative entries construed liberally. The Provisional Collection of Taxes Act, 1931 also permitted immediate collection from the date of introduction of the Finance Bill where the required statutory declaration was made, so the enhanced duty operated before the Finance Act commenced and the interim-period refund claim failed. en-us Fri, 18 Jan 1991 00:00:00 +0530 Tue, 15 Jun 2010 12:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42952 Parliament may validly enlarge the statutory definition of "manufacture" and tariff coverage to bring lacquering and printing of aluminium containers within the excise charge, and such amendments were held constitutionally valid and not ultra vires. The levy was treated as a permissible excise impost on a process connected with manufacture, with the legislative entries construed liberally. The Provisional Collection of Taxes Act, 1931 also permitted immediate collection from the date of introduction of the Finance Bill where the required statutory declaration was made, so the enhanced duty operated before the Finance Act commenced and the interim-period refund claim failed. Case-Laws Central Excise Fri, 18 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42952