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State of Goa - Section

Section 18A in The Goa, Daman and Diu (Excise Duty) Rules, 1964

18A. [ Import, Export and Transport of Molasses. [This Notification shall come into force with immediate effect and the rates specified in the Table of the Rule 18A herein shall be applicable to the balance quantity of molasses to be imported/exported for which no objection certificate/transport permit has already been issued by Notification No. 1/1/2001-Fin (R&C) (IV) dated 23-05-2001.]

(1)No person shall import/export/transport molasses without the authority of a permit/N.O.C. issued by the Commissioner in that behalf.
(2)The applicant shall make separate applications, one for the purpose of procurement of molasses and the other for transporting molasses in the State of Goa from the point of entry to the point of storage, within the State, at the time of actual lifting the quantity of molasses by producing documentary evidence to that effect.
(3)The application referred to in sub-rule (2) hereinabove, shall be examined and if the Commissioner is satisfied with the purpose of end use of molasses specified therein, then the applicant may be allowed to lift the molasses on payment of fees indicated in the table herebelow, by issuing necessary passes/permits for the purpose.
(4)As soon as the consignment of molasses is received, the applicant shall intimate in writing to the Excise Inspector having jurisdiction about the receipt of the molasses indicating therein the vehicle number, quantity of molasses, name of the consignor and the number and date of pass/permit issued by the excise authorities of the exporting State.Table
Item No. Particulars Rates of fees
(1) For import of molasses into the State of Goa for use otherthan manufacture of potable alcohol. Rs. 50/- per M. T.
(2) For export of molasses outside the State of Goa, includingoutside the Country. Rs. 100/- per M.T.
(3) For transportation of molasses within the State of Goa andnot covered by items (1) and (2) hereinabove.  
  a. For use in the manufacture of potable alcohol. Rs. 50/- per M.T.
  b. For use other than in the manufacture of potable alcohol. Rs. 100/- per M.T.
Explanation. - For the purpose of this rule, export of molasses means and includes import of molasses directly for export or for export of the same after storage of the imported molasses.]Transport