many words. This relates to cases under the Produce Cess Act, 1966 . In its decision in the' case of Upper Ganges Sugar Mills ... Tribunal had occasion to consider Section 15(2) of the Produce Cess Act, which reads as under-
"The provisions of the Central Excises
power.
N.B. - For duty leviable under the
Produce Cess Act, 1966 , please
see at the end of this Schedule."
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3. Accordingly, on April
independent part of the subsequent Act and were totally unaffected by any repeal or amendment in the previous Act ( The State of Madhya Pradesh ... Central Excises and Salt Act, 1944 or the Customs Act, 1962 have been bodily lifted and put in the Produce Cess Act
fall under category of raw wool covered under the A.P. Cess Act. Similar argument was advanced on the strength of Central Sheep & Wool
note that in the Jute Manufactures Cess Rules, 1984 (framed under Jute Manufactures Cess Act, 1983 ) it has been made clear in Rule 3 that ... respect of levy, collection etc. under the Jute Manufactures Cess Rules, 1976) the cess would be payable on removals for captive consumption within the factory
provisions of the Central Excises & Salt Act, 1944 and therefore the time limit under that Act would apply to the refund of the duty ... Duty on Cloth) Act, 1953 (ACT No. 12 of 1953), which is the charging section for the levy of the handloom cess, it is termed
Central Excises and Salt Act, 1944 have been applied to the collection of the handloom cess which is described as additional duty on cloth. Therefore ... known as the handloom cess can be claimed as provided under Section 11B of the Central Excises and Salt Act, 1944; provided the same
that the Mysore Elementary Education Act, 1941 and the amendments to it providing for levy and collection of Education cess were beyond the competence
Similarly by Section 4 of the amending Act, First Schedule to the Additional Duties of Excise Act was amended in the following terms ... First Schedule - In the Additional Duties of Excise (Goods of Special Importance) Act, 1957 , in the First Schedule -
(i) in item
recoverable from you under Section 11A(1) of Central Excises and Salt Act, 1944, you are hereby requested to show cause to the Assistant Collector ... Divn. under Section 11A(2) of Central Excises and Salt Act, 1944.
1. Particulars of goods to Paper & Paper Board
