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CENTRAL DUTIES OF EXCISE (RETROSPECTIVE EXEMPTION) ACT, 1986 [REPEALED]

Ministry of Law and Justice

Act nº 45 of 1986


  • Act nº 45 of 1986

Preamble

THE CENTRAL DUTIES OF EXCISE (RETROSPECTIVE EXEMPTION) ACT, 1986

[Act, No. 45 of 1986]

[8th September, 1986]

PREAMBLE

Act to provide for giving retrospective effect to certain notifications relating to exemption from duties of excise.

BE it enacted by Parliament in the Thirty-seventh Year of the Republic-of India as follows:--

Section 1. Short title

This Act may be called the Central Duties of Excise (Retrospective Exemption) Act, 1986.

Section 2. Retrospective effect for certain notifications

(1) Every notification issued by the Government of India in the Ministry of Finance (Department of Revenue) on or after the 3rd day of March, 1986, but before the 8th day of August, 1986; in exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, for the purpose of,

(a) maintaining the effective rates of duties of excise in respect of certain goods at the level obtaining to the 28th day of February, 1986 notwithstanding the changes in the rates of duties, of excise made by the Central Excise Tariff Act, 1985 the Additional Duties of Excise (Textiles and Textile Articles) Amendment Act, 1985or the Additional Duties of Excise (Goods of Special Importance) Amendment Act. 1985; or

(b) maintaining the effective rates of duties of excise in respect of certain goods at the level obtaining prior to the 1st day of March, 1986 notwithstanding the changes in the rates of duties of excise made by the Finance Bill, 1986 shall, in so far as such notification relates to such goods, be deemed to have, and to have always had, effect on an a from the 1st day of March, 1986.

(2) The duties of excise which have been collected, but which would not have been so collected if the said notification had been in force at all material times, shall be refunded:

PROVIDED that no such refund shall be allowed where credit of the duties of excise has been taken under rule 56Aor, as the case may be, rule 57A of the Central Excise Rules, 1944, or where the goods, on which the duties of excise have been paid, have been exported under a claim for rebate of such duties.

(3) The duties of excise which have become payable, but which would not have been so payable if the said notification had been in force at all material times, shall not be required to be paid.

(4) Any person claiming refund of any duty of excise under sub-section (2) may make an application for refund of such duty to the Assistant Collector of Central Excise before the expiry of six months from the commencement of this Act.

Repealing Act1
Custom and Central Excise Laws (Repeal) Act, 2004 (25 of 2004)

THE CUSTOMS AND CENTRAL EXCISE LAWS (REPEAL) ACT, 2004

[Act, No. 25 of 2004]

[21st December, 2004]

PREAMBLE

An Act to repeal certain Customs and Central Excise enactments.

Be it enacted by Parliament in the Fifty-fifth Year of the Republic of India as follows:--

1. Short title

This Act may be called the Customs and Central Excise Laws (Repeal) Act, 2004.

2. Repeal of certain enactments

The enactments specified in the Schedule are hereby repealed.

3. Savings

(1) The repeal by this Act of any enactment shall not affect any other enactment in which the repealed enactment has been applied, incorporated or referred to;

and this Act shall not affect the validity, invalidity, effect or consequences of anything already done or suffered, or any right, title, obligation or liability already acquired, accrued or incurred, or any remedy or proceedings in respect thereof, or any release or discharge of or from any debt, penalty, obligation, liability, claim or demand, or any indemnity already granted, or the proof of any past act or thing;

nor shall this Act affect any principle or rule of law, or established jurisdiction, form or course of pleading, practice or procedure, or existing usage, custom, privilege, restriction, exemption, office or appointment, notwithstanding that the same respectively may have been in any manner affirmed or recognised or derived by, in or from any enactment hereby repealed;

nor shall the repeal by this Act of any enactment revive or restore any jurisdiction, office, custom, liability, right, title, privilege, restriction, exemption, usage, practice, procedure or other matter or thing not now existing or in force.

(2) Sub-section (1) shall not be held to prejudice or affect the general application of section 6 of the General Clauses Act, 1897(10 of 1897) with regard to the effect of repeat of the Acts specified in the Schedule.

THE SCHEDULE

(See section 2)

Year

Number

Short title

(1)

(2)

(3)

1958

27

The Mineral Oils (Additional Duties of Excise and Customs) Act, 1958.

1959

58

The Sugar (Special Excise Duty) Act, 1959.

1986

45

The Central Duties of Excise (Retrospective Exemption) Act, 1986

1986

62

The Custom and Excise Revenues Appellate Tribunal Act, 1986.

1988

29

The Customs and Central Excises Laws (Amendment) Act, 1988.