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Government of India;]
(iiic) 5[ any duty of customs or excise re- paid or re- payable as drawback ... person against exports under the Customs and Central Excise Duties Drawback Rules, 1971 ;]
(iv) 6[ the value of any benefit
Central Government Act
prescribed, a cess in the nature of an excise duty at the rate of fourteen naye paise per forty kilograms
Central Government Act
Emergency power of Central Government to increase duty of excise.
(1) Where, in respect of any goods, the Central Government ... method", in relation to a rate of duty of excise, means the basis, namely, valuation, weight, number, length, area, volume
Central Government Act
SC2055 (6)
ACT:
Excise Duty-Manufacture of Vanaspati-'Refined oil' if an
intermediate product-Liability-'Manufacturing' and
'processing'-Distinction-Central ... Vegetable
products known as Vanaspati, were assessed to excise duty
under item 23 of the First Schedule to the Central
Supreme Court of India
Levy of additional duty equal to excise duty.
(1) Any article which is imported into India shall, in addition ... referred to as the additional duty) equal to the excise duty for the time being leviable on a like article
Central Government Act
Cost of such packing - Whether to be included for excise
duty - Primary packing and secondary packing - Difference
between.
Cigarettes - Manufactured ... corrugated fibre
board containers Exclusion for levy of excise duty - Whether
arises.
Promissory estoppel
Doctrine of promissory estoppel - Applicability
Supreme Court of India
aluminium cans for the purpose of levying excise duty under
section 4 of the Act. The appellant, anxious to avoid ... cannot be described as "goods" for the
purposes of excise duty inasmuch as they are not marketable
and are prepared
Supreme Court of India
Central Excise Rules on payment of excise duty, as
the manufacture of cigarettes affects excise duty under the Central
Excise ... cleared its products but paid excess excise duty under the impression
that the prices charged by the whole sale dealers
Supreme Court of India
bleaching, dyeing and printing could not be subjected to
excise duty under Item 19 (1) (b) of the First Schedule ... dyeing and printing were manufacturing processes
and held that excise duty would at least be leviable under
residuary Item
Supreme Court of India
licence fee be justified as an
'excise duty' as it is not levied on the manufacture or pro-
duction ... characteristics of these two as also of 'excise duty' are
well known. The amounts charged to the licensees
Supreme Court of India
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