Fees (Amendment) Act, 1958
4. Amendment of table of rates of ad valorem fees.
- For the table of rates of ad valorem fees leviable ... this Act shall be substituted: The Schedule Table of rates of ad valorem fees leviable on the institution of suits [See Section
Assam Excise Rules, 2016
19. Excise Duty as Ad-valorem levy on India Made Foreign Liquor.
(a) Ad-valorem levy on IMFL of the kinds ... below under sub-Rule.V of rule 19(a): I. Prescribed Ad-valorem levy on different brands of India Made Foreign Liquor for civil consumption
size or equivalent quantity. The import permit fee and the Ad-valorem levy at the prescribed rate is payable in advance for issue of passes ... permit fee as prescribed in sub-Rule (a) above and the Ad-valorem levy. The pass shall be in duplicate in Form
rupee and twenty-paise".
(3) the table of rates of ad valorem fees leviable on the institution of suits at the end shall be substituted ... following:- The Schedule Table of rates of ad valorem fees leviable on the institution of suits [See Section 4 of the Assam Court-Fees (Amendment
which have not been issued. The Schedule Table of rates of ad valorem fees leviable on the institution of suits [See Section
Hologram Wastage Regulatory Fee, which shall be equivalent to the ad-valorem levy of the product for which the manufactory has been registered with
pass in Form-1 of Miscellaneous series (General) on prepayment of ad-valorem levy and surcharge where applicable at the following rates:
Sl. No.
Kind ... Product
Ad-valorem levy
1
Oversees Beer upto 5% alcohol per case of 7.8 BL
5% on Cost price subject to minimum
Wastage.
(1) Wholesale warehouse licensees shall not be liable to pay ad-valorem levy on liquor which is contained in bottles and is found damaged ... report from the Superintendent of Excise, may remit the ad-valorem levy involved on the quantity up to the allowable limit or may order
import the liquor. (iv) Deposited Challan showing the amount of Ad-valorem levy at the rates prescribed and the fee leviable on total quantity
imported or transported; (iv) Deposited Challan showing the amount of Ad-valorem levy at the rates prescribed in rule 19 of these Rules
