exchange shine Act telephone exchange expunge act, 1944 Central collide with tariff act, 1985 National calamity contingent accountability (section 136 of the pay act, 2001 (14 of 2001) Education cess (chapter VI of the finance bill, 2004) Additional duties of mint (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 maneuver into Law Different names Duty of excise redundant duty of excise Additional duty of excise Cess is besides a duty of excise Origin in the organization expression 246 of the constitution Exclusive former of parliament to cause laws inclination of an orbit 1 in the seventh schedule Called the confederacy List Exclusive power of states to make laws List 2 in the seventh schedul e Called in the Union List Entry 84 of Union list Duties of excise on tobacco and other goods manufactured and produced in India except- a) boozer liquors fro compassionate consumption b)Opium, Indian hemp and other narcotic drugs and narcotics, whole including medicinal and toilet preparations containing alcohol or any put included in paragraph (b) of this entry.
A Key primaeval: It is a tax on manufacture. Manufacture is all important(p) to attract excise. Manufacture means new and different must emerge having a distinctive name, character or system. Large numb er of disputes and litigation on interpretat! ion of the boundary manufacture. Structure of the Central Excise Tariff The Central Excise Tariff has two documents viz., the prime(prenominal) schedule and the Second Schedule. The stolon 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 target 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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