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Union of India - Section
Section 15 in The Medicinal And Toilet Preparations (Excise Duties) Act, 1955
15.
/732Statement of Objects and Reasons.-By virtue of Entry 40 in List II in the Seventh Schedule to the Government of India Act, 1935 medicinal and toilet preparations containing alcohol, etc., where subject to Provincial excise duties. Each Provincial Government fixed its own rates of duty and followed its own procedure to regulate the imports from and exports to other Provinces of such preparations, so that the industry manufacturing these preparations had to contend with several handicaps imposed by such diversities in rates and procedure. In order to secure uniformity the entry relating to excise duty on medicinal and toilet preparations containing alcohol, etc., were transferred under the Constitution from the State list to the Union List.2. The Present Bill is intended to implement this provision in the Constitution, and proposes uniform rates of excise duty and a uniform procedure for the collection thereof. In the case of Part A and Part B States, the actual collection of the duties will be left to the Governments of the States, as required by article 268 of the Constitution. The existing duties, and existing procedure for collection under the pre-Constitution statutes of the States which are at present protected under article 277 will be replaced by the rates and the procedure proposed in the Bill.3. The duties specified in the Schedule are, generally speaking, based on the recommendations of an Expert Committee appointed by Government.[27th April, 1955]An Act to provide for the levy and collection of duties of excise on medicinal and toilet preparations containing alcohol, [narcotic drug or narcotic] [ Substituted by Act 66 of 1976, Section 39, for " opium, Indian hemps or other narcotic drug or narcotic" (w.e.f. 27.5.1976).].Be it enacted by Parliament in the Sixth Year of the Republic of India as follows:-| The Act has been extended to the Union territory of Goa, Daman and Diu and Pondicherry by Regulations 12 of 1962 and 7 of 1963, respectively. The Act has also been extended to the Union territory of Dadra and Nagar Haveli by Central Government by Notification under Section 10 of Act 35 of 1961.2. Brought into force on 1.4.1957. |