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Union of India - Section
Section 7 in Additional Duties of Excise (Goods of Special Importance) Act, 1957
7. The Bill seeks to achieve the above objects. - Gazette of India, 18-5-1979, Pt. II - Section 2, Ext., p. 593 (No. 36).
IV(Act 29 of 1984). - The net proceeds of the additional duties of excise levied under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, on sugar, tobacco, cotton fabrics, woollen fabrics and man-made fabrics in replacement of the States sales tax on these commodities are distributed in accordance with the provisions of that Act.2. The Seventh Finance Commission had determined the shares attributable to Union territories and each of the States on the basis of :(a) in the case of sugar, average despatches of sugar to the Union territories and to each State during the three years ending 1976-77:(b) in the case of textiles and tobacco, population according to the 1971 census and the average per capita State domestic product, and had indicated percentage shares attributable to Union territories and payable to each State in respect of each commodity. The present distribution among the States is governed by those recommendations of the Seventh Finance Commission.3. The Eighth Finance Commission in its interim report have recommended that in respect of the distribution between the Union and the States of the net proceeds of additional duties of excise in lieu of sales tax, the existing arrangements may continue provisionally during the financial year commencing on the 1st day of April, 1984. The Commission have further recommended that the State of Sikkim should also receive a share from the proceeds of additional duties of excise on textiles in lieu of sales tax as the levy of sales tax thereon has been withdrawn by that State and that the percentage shares of all States, including Sikkim in this levy which have been worked out for the Seventh Finance Commission should be applied for inter se distribution in the financial year 1984-85.4. This Bi1l seeks to amend the Additional Duties of Excise(Goods of Special Importance) Act, 1957 for giving effect to the above recommendations of the Commission. - Gazette of India, 30-4-1984; Pt. II, Section 2, Ext. p. 11 (No. 26).V(Act No. 27 of 1985). - The net proceeds of the additional duties of excise, levied under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, on sugar, tobacco, cotton fabrics, silk fabrics, man-made fabrics and Woollen fabrics, in replacement of the States sales tax on these commodities are distributed in accordance with the provisions of that Act.2. The Eighth Finance Commission in its interim report, dated the 14th November, 1983, had recommended that in respect of the distribution between the Union and the States of the net proceeds of additional duties of excise in lieu of sales tax, the existing arrangements as per the recommendations of the Seventh Finance Commission may continue provisionally during the financial year commencing on the 1st day of April, 1984. The Commission had further recommended that the proceeds of additional duties of excise on textiles in lieu of sales tax as the levy of sales tax thereon has been withdrawn by that State and that the percentage shares of all States, including Sikkim in this levy which have been worked out by the Seventh Finance Commission should be applied for inter se distribution in the financial year 1984-85.3. The Seventh Finance Commission had determined the shares attributable to Union territories and each of the States on the basis of :(a) in the case of sugar, average despatches of sugar to the Union territories and to each State during the three years ending 1976-77;(b) in the case of textiles and tobacco, population according to the 1971 Census and the average per capita State domestic product, and had indicated percentage share attributable to Union territories and payable to each State in respect of each commodity.4. The Eighth Finance Commission in its final report, dated the 30th April, 1984, had recommended that the shares of the States in the Additional duties of excise for all the three commodities, viz., sugar, tobacco and textiles be distributed by giving equal weightage to State domestic production and population. The average State domestic production of the States for the years 1976-77 to 1978-79 and the population as in 1971 Census have been adopted by the Commission in arriving at the percentage shares of the States.5. The Government has decided to continue with the recommendations of the Eighth Finance Commission contained in its interim report for the financial year commencing on the Ist day of April, 1984, and to implement the recommendations contained in its final report for the period of four years commencing from the 1st day of April, 1985.6. This Bill seeks to amend the Additional Duties of Excise (Goods of Special Importance) Act, 1957, for giving effect to the above recommendations of the Commission. - Gazette of India, 22-3-1985, Pt. II Section 2, Ext., p. 9 (No. 13).VI(Act 7 of 1986). - Additional excise duties in lieu of sales tax are presently being levied on sugar, tobacco, silk fabrics, woollen fabrics, cotton fabrics and man-made fabrics, as per the rates specified in the First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. The tariff entries in this Schedule are adopted from the First Schedule to the Central Excises and Salt Act, 1944.2. It is proposed to specify the central excise tariff by a separate Central Excise Tariff Act which will replace the existing tariff as conte2f' in f6e First Schedule to the Central Excises and Salt Act, 1944. The new tariff proposed will be more detailed and comprehensive. It is, therefore, necessary to make the requisite consequential changes in the first Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957, so as to conform to the entries in the new central excise tariff. As regards the rates of duty, by and large, the existing duty structure has been preserved.3. The Bill seeks to give effect to the above object. - Gazette of India, 13-12-1985, Pt. II Section 2, Ext., p. 264 (No. 67).VII(Act No. 12 of 1990). - The net proceeds of the additional duties of excise levied under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, on sugar, tobacco, cotton fabrics, man-made fabrics and woollen fabrics in replacement of the States' sales tax on these goods are distributed in accordance with the provisions of that Act.2. The Ninth Finance Commission in its first report dated the 29th July, 1988 had recommended that the shares of the States in the additional duties of excise for the said goods be distributed by giving equal weightage to State domestic product and population. The average State domestic product of the States for the years 1982-83 to 1984-85 and the population as in 1971 census had been adopted by the said Commission in arriving at the percentage shares of the States. To give effect to the above recommendation of the Commission the principal Act was amended by the Additional Duties of Excise (Goods of Special Importance) Amendment Act, 1989.3. The Ninth Finance Commission in its second report dated the 18th December, 1989 for the period 1990-95 has recommended that the shares of the States in the Additional Duties of Excise for the said goods be distributed by giving equal weightage to State domestic product and population. They have used the new series of comparable estimates of State domestic product averaged for three years 1982-83 to 1984-85 and the population as in 1981 census in determining the shares of the States inter se in the net proceeds of additional duties of excise.4. This Bill seeks to amend the Additional Duties of Excise (Goods of Special Importance) Act, 1957, for giving effect to the above recommendations of the Ninth Finance Commission in its second report. - Gazette of India, 11-5-1990, Pt. II - Section 2, Ext., P. 4 (No. 19)[24th December, 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 report dated the 30th day of September, 1957, and to declare those goods to be of special importance in inter-State trade or commerce.BE it enacted by Parliament in the Eighth Year of the Republic of India as follows :-| The Act is extended to the Union Territories of Goa, Daman and Diu by Regn. 12 of 1962; to Dadra and Nagar Haveli by Regn. 6 of 1963 (1-7-1965); and to Pondicherry by Regn. 7 of 1963 (18-7-63); Goa is now a State. |