ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE) ACT, 1957

S.1 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.

S.2 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.
       1[(c) * * * * ]
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       1 . Cl. (c) omitted by the Additional Duties of Excise (Goods of Special Importance) Second (Amdt.) Act, 1985 (7 of 1986); Section 2 (28-2-86).

S.3 Levy and collection of additional duties

       (1) There shall be levied and collected1[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 precints 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 rates2[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 Excises and Salt Act, 1944, or any other law for the time being in force.
       (3) The provisions of the Central Excises and Salt Act, 1944, and the rules made thereunder, including those relating to refunds and exemptions from duty, s

S.4 [Omitted]

       1[Omitted]
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       1. Omitted by the Taxation Laws (Amendment) Act, 2007, dated 26.03.2007, w.e.f. 01.04.2007. Prior to omission it read as under:
       "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."

S.5 Expenditure to be charged on the Consolidated Fund of India

Any expenditure under the provisions of this Act shall be expenditure charged on the Consolidated Fund of India.

S.6 Power to make rules

(1) The Central Government may, by notification in the Official Gazette, make rulesb 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.
1[(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 session2[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, a

S.7 Declaration of certain goods to be of special importance in inter-State trade or commerce

[Repealed by Section 12 of the Central Sales Tax (Second Amendment) Act, 1958 (31 of 1958) (1-10-1958).]

Sch.1 SCHEDULE

       1[FIRST SCHEDULE
       [See section 3(1)]
       NOTES
       1. In this Schedule, "tariff item", "heading", "sub-heading" and "Chapter" mean respectively a tariff item, heading, subheading and Chapter in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).
       2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this Schedule.
       Tariff Item Description of goods Unit Rate of Additional Duty
       (1) (2) (3) (4)
       1701 54[

Sch.2 SECOND SCHEDULE [Omitted]

       2[Omitted]
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       1. Substituted by the Finance Act, 2003.Prior to substitution it read as under :
       "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."
       2. Omitted by the Taxation Laws (Amendment) Act, 2007, dated 26.03.2007, w.e.f. 01.04.2007. Prior to substitution it read as under :