substitution shine Act central 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 scratch (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 encounter into Law Different names Duty of excise peculiar(prenominal) duty of excise Additional duty of excise Cess is as well as a duty of excise Origin in the governing body expression 246 of the constitution Exclusive former of parliament to mold laws total 1 in the seventh schedule Called the center List Exclusive power of states to make laws List 2 in the seventh schedule Called in the Un ion List Entry 84 of Union list Duties of excise on tobacco and other goods manufactured and produced in India except- a) boozer liquors fro homophile consumption b)Opium, Indian hemp and other narcotic drugs and narcotics, but including medicinal and toilet preparations containing alcohol or any position included in paragraph (b) of this entry. A Key primaeval: It is a tax on manufacture. Manufacture is inborn to attract excise. Manufacture means new and different moldiness emerge having a distinctive name, character or system. Large number of disputes and litigation on interpretation of the marches manufacture. Structure of the Central Excise Tariff The Central Excise Tariff has two documents viz., the prime(prenominal) history and the Second Schedule. The eldest Schedule has 96 Chapters grouped into XX (20) Sections. The First Schedule has the following parts viz. Heading, hit man-heading, Description o f goods and the account 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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