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ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE) ACT, 1957
(58 of 1957)
24th December, 1957
An Act to provide/or the levy and collection of additional duties of excise on certain goods and for the distribution of a part of the net proceeds thereof among the States in pursuance of the principles of distribution formulated and the recommendations made by the Finance Commission in its Second report dated the 18th December, 1990. Be it enacted by Parliament in the Eighth Year of the Republic of India as follows:
SECTION 01: SHORT TITLE AND EXTENT
(1) This Act may be called the Additional Duties of Excise (Goods of Special Importance) Act, 1957.
(2) It extends to the whole of India.
SECTION 02: DEFINITIONS
In this Act, -
(a) "Additional duties" means the duties of excise levied and collected under sub-section (1) of Section 3;
(b) "State" does not include a Union territory;
(c) *****Omitted by Additional Duties of Excise (Goods of Special Importance) Second Amendment Act, 1985 (7 of 1986), Section 2 (w. e. f. 28-2-1986).
SECTION 03: LEVY AND COLLECTION OF ADDITIONAL DUTIES
(1) There shall be levied and collected 2[in respect of the goods described in column (3) of the First Schedule-] produced or manufactured in India and on all such goods lying in stock within the precincts of any factory, warehouse or other premises where the said goods were manufactured, stored or produced, or in any premises appurtenant thereto duties of excise at the rate or rates 3[Specified in column (4) of the said Schedule.]
(2) The duties of excise referred to in sub-section (1) in respect of the goods specified therein shall be in addition to the duties of excise chargeable on such goods under the [Central Excise Act, 1944] (1 of 1944), or any other law for the time being in force.
4[(3) The provisions of the Central Excise Act, 1944(1 of 1944), and the rules made there under, including those relating to refunds, exemptions from duty, offences and penalties, shall, so far as may be, apply in relation to the levy and collection of the additional duties as they apply in relation to the levy and collection of the duties of excise on the goods specified in subsection (1).]
Please Note
2- Substituted by Additional Duties of Excise (Goods of Special Importance) Second Amendment Act, 1985 (7 of 1986), Section 3 (w. e. f. 28-2-1986).
3- Substituted by Additional Duties of Excise (Goods of Special Importance) Second Amendment Act, 1985 (7 of 1986) Section 3 (w. e. f. 28-2-1986).
4- Substituted by Section 63(a) of the Finance Act, 1994 (32 of 1994).
SECTION 04: DISTRIBUTION OF ADDITIONAL DUTIES AMONG STATES.
During each financial year, there shall be paid out of the Consolidated Fund of India to the States in accordance with the provisions of the Second Schedule such sums, representing a part of the net proceeds of the additional duties levied and collected during that financial year, as are specified in that Schedule.
SECTION 05: EXPENDITURE TO BE CHARGED ON THE CONSOLIDATED FUND OF INDIA.
Any expenditure under the provisions of this Act shall be charged on the Consolidated Fund of India.
SECTION 06: POWERS TO MAKE RULES
(1) The Central Government may, by notification in the Official Gazette, make rules providing for the time at which and the manner in which any payments under the provisions of this Act, are to be made, for the making of adjustments between one financial year and another and for any other incidental or ancillary matters.
(2) Every rule made under this section shall be laid as soon as may be after it is made, before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule, or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
SECTION 07: DECLARATION OF CERTAIN GOODS TO BE OF SPECIAL IMPORTANCE IN INTERSTATE TRADE OR COMMERCE.
[Repealed by S. 12 of the Central Sales Tax (Second Amendment) Act, 1958 (31 of 1958) (1-10-1958).]
ADDITIONAL DUTIES OF EXCISE (DISTRIBUTION) RULES, 1962
RULE 01: SHORT TITLE.
These rules may be called the Additional Duties of Excise (Distribution) Rules, 1962.
RULE 02: PROVISIONAL DISTRIBUTION OF THE SHARE OF ADITIONAL DUTIES OF EXCISE.
The share of each State of the additional duties of excise in any financial year shall be paid to the State in that financial year in eleven monthly installments beginning with the month of May, the first ten installments being equal to one-twelfth of the State's share as estimated in the budget for that year and the eleventh installment being equal to the difference between the State's shares as estimated in the revised estimate for that year less the aggregate of the sums already paid.
RULE 03: FINAL ADJUSTMENT OF THE SHARE OF THE ADDITIONAL DUTIES OF EXCISE.
The State's share of the additional duties of excise in each financial year shall be finally computed with reference to the net proceeds of such distributable duties as certified by the Comptroller and Auditor-General, and the difference between the amounts so computed and the aggregate of the amounts paid to the State under rule 2-shall be paid to or recovered from the State according as the amount so computed is larger or smaller than such aggregate.
SCHEDULE-01
[See Section 3(1)-] NOTES 1. In this Schedule, "heading", "sub-heading" and "Chapter" mean respectively a heading, sub-heading and Chapter in the Schedule to the Central Excise Tariff Act, 1985-.
2. The rules for the interpretation of the Schedule to the Central Excise Tariff Act, 1985-, the Section and Chapter Notes and the General Explanatory Notes of the said Schedule shall, so far as may be, apply to the interpretation of this Schedule.
SCHEDULE-02
(See Section 4-) Distribution of additional duties During each of the financial years commencing on and after the 1st day of April, 1995, there shall be paid to each of the States specified in column (1) of the Table below such percentage of the net proceeds of additional duties levied and collected during that financial year in respect of the goods described in column (3) of the First Schedule-, after deducting there from a sum equal to 2.203 per cent of the said proceeds as being attributable to Union territories, as is set out against it in column (2) of the said Table: Provided that if during that financial year there is levied and collected in any State a tax on the sale or purchase of the goods described in column (3) of the First Schedule-, or one or more of them by or under any law of that State, no sums shall be payable to that State under this paragraph in respect of that financial year, unless the Central Government by special order otherwise directs.
ADDITIONAL DUTIES OF EXCISE (DISTRIBUTION) RULES, 1962
G.S.R. 934, dated the 13th July, 1962.-In exercise of the powers conferred by section 6 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957)and in supersession of the Additional Duties of Excise (Distribution) Rules, 1958, the Central Government hereby makes the following rules, namely:-
RULE 01: SHORT TITLE
These rules may be called the Additional Duties of Excise (Distribution) Rules, 1962.
RULE 02: PROVISIONAL DISTRIBUTION OF THE SHARE OF ADDITIONAL DUTIES OF EXCISE
The share of each State of the additional duties of excise in any financial year shall be paid to the State in that financial year in eleven monthly instalments beginning with the month of May, the first ten instalments being equal to one-twelfth of the State's share as estimated in the budget for that year and the eleventh instalment being equal to the difference between the State's shares as estimated in the revised estimate for that year less the aggregate of the sums already paid.
RULE 03: FINAL ADJUSTMENT OF THE SHARE OF THE ADDITIONAL DUTIES OF EXCISE
-The State's share of the additional duties of excise in each financial year shall be finally computed with reference to the net proceeds of such distributable duties as certified by the Comptroller and Auditor-General, and the difference between the amounts so computed and the aggregate of the amounts paid to the State under rule 2-shall be paid to or recovered from the State according as the amount so computed is larger or smaller than such aggregate.
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