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Levy and Collection of Additional Duties, Distribution of Additional Duties among States, Expenditure to be Charged on the Consolidated Fund of India, Powers to make Rules.


ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE) ACT, 1957 (58 OF 1957)

ADDITIONAL DUTIES OF EXCISE (TEXTILES AND TEXTILE ARTICLES) ACT, 1978 (40 OF 1978)

PROVISIONAL COLLECTION OF TAXES ACT, 1931 (16 of 1931)

ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE) ACT, 1957 (58 OF 1957)

An Act to provide for the levy and collection of additional duties of excise on certain goods and for the distribution of a part of the net proceeds thereof among the States in pursuance of the principles of distribution formulated and the recommendations made by the Finance Commission in its second report dated the 18th December, 1990.

BE it enacted by Parliament in the Eighth Year of the Republic of India as follows:

  1. Short title and extent. —
    1. This Act may be called the Additional Duties of Excise (Goods of Special Importance) Act,1957.
    2.  It extends to the whole of India.
  2. Definitions. — In this Act, —
    1. "additional duties" means the duties of excise levied and collected under sub-section (1) of Section 3;
    2. "State" does not include a Union territory;
    3.  Omitted.
  3. Levy and collection of Additional Duties. —
    1. There shall be levied and collected in respect of the goods described in column (3) of the First Schedule produced or manufactured in India and on all such goods lying in stock within the precincts of any factory, warehouse or other premises where the said goods were manufactured, stored or produced, or in any premises appurtenant thereto duties of excise at the rate or rates specified in column (4) of the said Schedule.
    2. The duties of excise referred to in sub-section (1) in respect of the goods specified therein shall be in addition to the duties of excise chargeable on such goods under the Central Excise Act, 1944 (1 of 1944), or any other law for the time being in force.
    3. The provisions of the Central Excise Act, 1944 (1 of 1944), and the rules made thereunder, including those relating to refunds, exemptions from duty, offences and penalties, shall, so far as may be, apply in relation to the levy and collection of the additional duties as they apply in relation to the levy and collection of the duties of excise on the goods specified in sub-section (1)
  4. Distribution of additional duties among States. — During each financial year, there shall be paid out of the Consolidated Fund of India to the States in accordance with the provisions of the Second Schedule such sums, representing a part of the net proceeds of the additional duties levied and collected during that financial year, as are specified in that Schedule.
  5. Expenditure to be charged on the Consolidated Fund of India. — Any expenditure under the provisions of this Act shall be expenditure charged on the Consolidated Fund of India.
  6. Powers to make rules.
    1. The Central Government may, by notification in the Official Gazette, make rules providing for the time at which and the manner in which any payments under the provisions of this Act, are to be made, for the making of adjustments between one financial year and another and for any other incidental or ancillary matters.
    2. Every rule made under this section shall be laid as soon as may be after it is made, before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule, or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
  7. Declaration of certain goods to be of special importance in inter-State trade or commerce. — Repealed by Act No. 31 of 1958, s. 12 (w.e.f. 1-10-1958).

ADDITIONAL DUTIES OF EXCISE (TEXTILES AND TEXTILE ARTICLES) ACT, 1978 (40 OF 1978)

An Act to provide for the levy and collection of additional duties of excise on certain textiles and textile articles.

BE it enacted by Parliament in the Twenty-ninth Year of the Republic of India as follows:—

  1.  Short title and commencement.—
    1. This Act may be called the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978.
    2.  It shall be deemed to have come into force on the 4th day of October, 1978.
  2. Omitted
  3. Levy and collection of additional duties of excise on certain textiles and textile articles.
    1.  When goods of the description mentioned in the Schedule chargeable with a duty of excise under the Central Excise Act, 1944 (1 of 1944), read with any notification for the time being in force issued by the Central Government in relation to the duty so chargeable (not being a notification providing for any exemption for giving credit with respect to, or reduction of duty of excise under the said Act on such goods equal to, any duty of excise under the said Act, or the additional duty under Section 3 of the Customs Tariff Act, 1975 (51 of 1975), already paid on the raw material used in the production or manufacture of such goods), are assessed to duty, there shall be levied and collected a duty of excise equal to fifteen per cent of the total amount so chargeable on such goods.
    2. The duties of excise referred to in sub-section (1) in respect of the goods specified in the Schedule shall be in addition to the duties of excise chargeable on such goods under the Central Excise Act, 1944 (1 of 1944), or any other law for the time being in force and shall be levied for the purpose of Union and the proceeds thereof shall not be distributed among the States.
    3. The provisions of the Central Excise Act, 1944 (1 of 1944), and the rules made thereunder, including those relating to refunds and exemptions from duties, shall, so far as may be, apply in relation to the levy and collection of the duties of excise leviable under this section in respect of any goods as they apply in relation to the levy and collection of the duties of excise on such goods under that Act or those rules.
  4. Repeal and saving.
    1. The Additional Duties of Excise (Textiles and Textile Articles) Ordinance, 1978 (4 of 1978), is hereby repealed.
    2. Notwithstanding such repeal, anything done or any action taken under the Ordinance so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act.
      THE SCHEDULE
      (See Section 3)
      NOTES
      1. In this Schedule "Chapter" and "heading" mean a Chapter or heading in the Schedule to the Central Excise Tariff Act, 1985.
      2. The rules for the interpretation of the Schedule to the Central Excise Tariff Act, 1985, and the Section and Chapter Notes of the said Schedule shall apply for the purposes of classification of goods specified in this Schedule.
S.No.Description of goods
(1)(2)
1.Silk, that is to say, all goods falling within Chapter 50.
2.Wool, that is to say, all goods falling within Chapter 51 other than fabrics of heading Nos. 51.10,51.11 and 51.12.
3.Cotton, that is to say, all goods falling within Chapter 52.
4.Man-made filaments, that is to say, all goods falling within Chapter 54.
5.Man-made staple fibres, that is to say, all goods falling within Chapter 55.
6.Terry towelling and similar woven terry fabrics, falling within heading No. 58.02.
7.Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of heading No. 60.02.
8.Knitted or crocheted fabrics, that is to say, all goods falling within Chapter 60.
9.Metallised yarn, falling within heading No. 56.05.
10.Embroidery in the piece, in strips or in motifs, falling within heading No. 58.05.

PROVISIONAL COLLECTION OF TAXES ACT, 1931 (16 of 1931)
28th September, 1931
An Act to amend the law providing for the immediate effect for a limited period of provisions in Bills relating to the imposition or increase of duties of customs or excise.
WHEREAS it is expedient to amend the law providing for the immediate effect for a limited period of provisions in Bills relating to the imposition or increase of duties of customs or excise, it is hereby enacted as follows:-

  1. Short title. — This Act may be called the Provisional Collection of Taxes Act, 1931.
  2. Definition. — In this Act, a "declared provision" means a provision in a Bill in respect of which a declaration has been made under section 3.
  3. Power to make declarations under this Act. — Where a Bill to be introduced in Parliament on behalf of Government provides for the imposition or increase of duty of customs or excise, the Central Government may cause to be inserted in the Bill a declaration that it is expedient in the public interest that any provision of the Bill relating to such imposition or increase shall have immediate effect under this Act.
  4. Effect of declarations under this Act, and duration thereof.
    1.  A declared provision shall have the force of law immediately on the expiry of the day on which the Bill containing it is introduced.
    2. A declared provision shall cease to have the force of law under the provisions of this Act -
      1.  when it comes into operation as an enactment, with or without amendment, or
      2. when the Central Government, in pursuance of a motion passed by Parliament, directs, by notification in the Official Gazette, that it shall cease to have the force of law, or
      3. if it has not already ceased to have the force of law under clause (a) or clause (b), then on the expiry of seventy-fifth day after the day on which the Bill containing it was introduced.
  5. Certain refunds to be made when declarations cease to have effect. -
    1. Where a declared provision comes into operation as an enactment in an amended form before the expiry of the seventy-fifth day after the day on which the Bill containing it was introduced, refunds shall be made of all duties collected which would not have been collected if the provision adopted in the enactment had been the declared provision:
      Provided that the rate at which refunds of any duty may be made under this sub-section shall not exceed the difference between the rate of such duty proposed in the declared provision and the rate of such duty in force when the Bill was introduced.
    2. Where a declare provision ceases to have the force of law under clause (b) or clause (c) of sub-section (2) of section 4, refunds shall be made of all duties collected which would not have been collected if the declaration in respect of it had not been made.
  6. Repeal. — (Repealed by Act 1 of 1938, s. 2 and Sch).


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