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Union of India - Section

Section 54 in The Mineral Products (Additional Duties Of Excise And Customs) Act, 1958

54.

[(1-A) The provisions of sub-section (1) shall be deemed to have had effect in respect of the period commencing on the 1st day of April, 1959, and ending on the 31st day of October, 1959, as if from the words "at such rates" occurring in that sub-section up to the end thereof, the following had been substituted, namely:-"at the rates specified in relation thereto in column 2 of the said Table-Table
Description of goods Rate of additional duty
  1 2
1. Kerosene . . . . . . . . . . . . . . . . . . . . . . . . . Twelve naye paise per imperial gallon.
2. Motor spirit . . . . . . . . . . . . . . . . . . . . . . . Fourteen naye paise per imperial gallon.
3. Refined diesel oil. . . . . . . . . . . . . . . . . . . . . Twelve naye paise per imperial gallon.
4. Vaporizing oil . . . . . . . . . . . . . . . . . . . . . . Five naye paise per imperial gallon.
5. Diesel oil, not otherwise specified . . . . . . . . . . . . Rupees twenty per ton.
6. Furnace oil . . . . . . . . . . . . . . . . . . . . . . . . Rupees twenty per ton."]
(2)The duties of excise referred to in 55[this section] in respect of the goods specified therein shall be in addition to the duties of excise chargeable on such goods under the Central Excises and Salt Act, 1944 (1 of 1944), or any other law for the time being in force.
(3)The provisions of the Central Excises and Salt Act, 1944 (1 of 1944), and the rules thereunder, including those relating to refunds and exemptions from duty, shall, so far as may be, apply in relation to the levy and collection of the additional duties of excise referred to in this section as they apply in relation to the levy and collection of the duties of excise in respect of the goods specified in 56[this section].
(4)Notwithstanding anything contained in this section, the Central Government may, having regard to the administrative or other difficulties, if any, which may arise in relation to the levy and collection of all or any of the additional duties of excise under this Act for any period commencing on the 20th day of May, 1958, and ending on the 29th day of June, 1958 57[or commencing on the 1st day of April, 1959, and ending on the 31st day of October, 1959, as the case may be], assess the additional duties of excise payable by any person under this Act to be such sum as to the Central Government appears proper in the circumstances.____________________________________________________________Prior to amendment by Act 41 of 1964, Section 3 read as:____________________________________________________________