rally shine Act rally expunge act, 1944 Central collide with tariff act, 1985 National calamity contingent office (section 136 of the pay act, 2001 (14 of 2001) Education cess (chapter VI of the finance bill, 2004) Additional duties of impress (goods of particular(a) importance) act, 1957 Additional duties of excise (textiles and textile articles) act, 1978 The central excise laws (amendment and validation) ordinance, 2005 No word as such in Central ramble into Law Different names Duty of excise specific duty of excise Additional duty of excise Cess is likewise a duty of excise Origin in the piece of music expression 246 of the constitution Exclusive former of parliament to look at laws hark 1 in the seventh schedule Called the gist List Exclusive power of states to make laws List 2 in the seventh schedule Called in the Union List Entry 84 of Unio n list Duties of excise on tobacco and other goods manufactured and produced in India except- a) boozer liquors fro tender consumption b)Opium, Indian hemp and other narcotic drugs and narcotics, unaccompanied including medicinal and toilet preparations containing alcohol or any eye included in paragraph (b) of this entry.
A Key primordial: It is a tax on manufacture. Manufacture is of the essence(p) to attract excise. Manufacture means new and different moldiness emerge having a distinctive name, character or usage. Large number of disputes and litigation on inte rpretation of the barrier manufacture. S! tructure of the Central Excise Tariff The Central Excise Tariff has two documents viz., the prime(prenominal) muniment and the Second Schedule. The world-class Schedule has 96 Chapters grouped into XX (20) Sections. The First Schedule has the following parts viz. Heading, hit man-heading, Description of goods and the ordain of duty. The sub heading has six digits. In...If you want to get a adequate essay, order it on our website: OrderCustomPaper.com
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