medicinal, scientific, industrial or such like purpose. 18A. [ Excise duty or countervailing duty on liquors and intoxicating drugs. [This section was inserted by section ... Madras Act XIX of 1948).]
(1) An excise duty or countervailing duty of such amount as the [State] Government may, by notification in the Fort
duty on Beer. It is not
disputed by the appellant that the State is competent and is entitled to
impose excise duty or countervailing duty ... countervailing duty on imported liquor in excess of the excise
duty on liquor manufactured within the State. The State of Kerala imposes a
countervailing duty
duty, countervailing duty, additional excise duty and additional countervailing duty] [Substituted 'Excise Duty and Countervailing Duty' by Act No. 9 of 2017, dated ... different modes of levying duties under Section 22. 22. Modes of levying duties.
- The Excise duty [additional excise duty] [Inserted
excise duty" or "countervailing duty" means the duty of excise or countervailing duty, as the case may be, mentioned in entry 51 in List ... Chapter V . Excise Duty And Countervailing Duty.
21. Excise duty or countervailing duty on excisable articles.
(1) The Government may, by notification, levy an excise
licence fee is not in the nature of excise duty or countervailing duty and therefore exemption cannot be granted with retrospective effect to the licence ... under section 3; (8) "excise duty" and "countervailing duty" means any such excise duty or countervailing duty, as the case may be, as is mentioned
issued; (g) "excise duty" and "countervailing duty" mean any such excise duty or countervailing duty, as the case may be, as is mentioned in entry ... license. Chapter V Duties of Excise and Countervailing Duties
36. Excise duty and countervailing duty.
(1) There shall be levied and paid an excise duty
that, the 'additional duty' which it speaks of is not a
duty of customs but is a countervailing duty.
That leads ... whether the
duty mentioned in Section 3 (1) of the Tariff Act, whether
one calls it additional duty or countervailing duty, is
leviable
where such duty is
leviable at different rates the highest duty;
and the duty so leviable shall be in addition
to the duty which would ... only a countervailing
duty. If that be so, that duty cannot be considered as an
additional duty over and above the duty imposed under entry
apply.
[V. - Duties, Taxes and Rentals] [Substituted for the heading 'V. DUTIES' by Section 4 of Act 1 of 1964.] 17. [ Duty on liquor ... duty of excise or countervailing duty and/ or luxury tax shall be levied, in such manner as may be prescribed, on liquors or intoxicating drugs
Excise Duty, Additional Excise Duties, Excise Duty levied under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, Service Tax, Additional Customs Duty commonly known ... Countervailing Duty, Special Additional Duty of Customs, and Central Surcharges and Cesses so far as they relate to the supply of goods and services
