Declaration of certain goods to be of special importance in inter-State trade or commerce. Short title and commencement. Omitted 3. Levy and collection of additional duties of excise on certain textiles and textile articles.
Repeal and saving. The rules for the interpretation of the Schedule to the Central Excise Tariff Act, , and the Section and Chapter Notes of the said Schedule shall apply for the purposes of classification of goods specified in this Schedule. In the new tariff the arrangement of the various Chapters and Headings is on the pattern of the International Harmonised System of Nomenclature H.
Initially the revenue from excise duties was only Rs. A decade later, i. The collection increased to Rs. Additional Excise Duties were levied on the recommendation of the National Development Council in December in replacement of Sales Tax by the State Government on sugar, textiles and tobacco. The realisations of excise in stood at Rs. The excise duty collections in was Rs 1,17, crore. Central Excise duties are assessed and collected in accordance with the procedures prescribed in the Central Excise Rules, Initially the Rules envisaged that excisable goods should first be assessed to duty by the Proper Officer, and then the duty so assessed should be paid, either in cash in a treasury, or adjusted in the Personal Ledger Account of the assessee before the goods were permitted to be cleared from the factory.
Again, at the time of clearance of excisable goods, the manufacturers were required to issue a Gate Pass, which was to be signed by the owner of the factory and counter-signed by the Proper Officer. This procedure, called "Physical Control" was in vogue up to In , with a view to give relief to Trade and Industry, it was decided to replace the physical control by "Self-Removal" procedure under which the manufacturers would be able to clear excisable goods on their own, without the necessity of the Central Excise Officer being present for either assessment of the goods or for granting clearances.
A thorough inspection of these accounts should enable the Central Excise Officer to find out whether the duties due to the Government are correctly paid by the assessee. As a corollary, the penalty rules were made more stringent so as to ensure that the new facility is not abused with impunity.
The assessee himself assesses his Tax Return and the Department scrutinises it or conducts selective audit to ascertain correctness of the duty payment. Even the classification and value of the goods have to be merely declared by the assessee instead of obtaining approval of the same from the Department. In , the fortnightly payment of duty system was introduced for all commodities, an extension of the monthly payment of duty system introduced the previous year for Small Scale Industries.
With the introduction of the new rules the procedures were once again simplified. There are only 32 rules as compared to earlier. Classification and price declarations have also been dispensed with, the CENVAT declaration having been dispensed with in itself.
There are 61 Commissionerates under these Zones that are headed by the Commissioner of Central Excise. In December, , Central Excise Tariffs was overhauled completely and consequential changes were also made in the Central Excise Act. The fact that these motor vehicles are subject to the motor vehicle excise prevents purchases of such vehicles to be used, without or after adjustments, as passenger cars; the latter results under the definition of production in a taxable event.
Considering the extensive range of prices—not necessarily related to specific aspects, such as weight or engine capacity of the vehicles—and the resulting regressivity of specific taxes, an ad valorem tax is preferred. The tax for imported and locally produced vehicles should be based on the current average retail price in the principal markets of the country. Exempt importation of used motor vehicles, for both VAT and excise purposes, should be allowed only under restricted conditions.
It is precisely this distinction among the member states of the European Union EU in relying on various excises that made a unanimous decision on harmonization so difficult. The instruction of art. Since January 1, , the taxable event of importation between member states of the EU no longer occurs. See discussion infra sec. See Id. Certain narrowly based taxes are sometimes called excise taxes, even though they do not fall within traditional categories of excises.
See, e. These are beyond the scope of this chapter. See supra ch. William J. See Ward M. See supra note 1.
Although it is advisable to limit excises to a few principal groups of products, the division of fiscal powers within a state, [con]federation, or economic union may allow for separate local excises.
It is recommended that, in addition to VAT, the above-mentioned products be made subject to other specific indirect taxes only if determination of the tax base, the calculation, chargeability, and other aspects comply with the tax rules applicable to excise duties, based on the horizontal statute. If levels other than the central government retain the right to maintain or even introduce taxes on other products and services provided that these taxes cannot be characterized as turnover taxes, i.
Notwithstanding that the time of payment may be deferred, for example, upon importation based on monthly payments. See supra sec. An additional complication could be that the excluded territories form part of the customs territory of the country.
Special mechanisms have to be created in order to monitor the entry from the excluded territory into the excise and VAT territory without interference by customs officials. See supra note Therefore, the statute should stipulate that the production, processing, and holding of products subject to excise duty, where the duty has not been paid, are required to take place in a tax warehouse. Excise products coming from or going to third countries or territories where the excises are not levied can be placed under a customs procedure, for example, exportation.
In these circumstances, with the exception of the procedure of release for free circulation or consumption, the excise duties on the goods are deemed to be suspended. When goods leave the customs procedure, they are deemed to have been released for consumption. As mentioned in note 28, it should be required that production, processing, and holding of products subject to excise duty, where the latter has not been paid, take place in a tax warehouse.
The provision that manufacturing outside a suspension regime is treated as release for consumption triggers the taxable event and makes the tax become chargeable at the moment of manufacturing. Only with regard to products acquired by private individuals for their own use and transported by them does the principle apply that excise duty is charged in the state in which the products are acquired.
Sometimes, the acquisition is exempt and an exemption may be granted up to a threshold upon importation. Between the member states of the EU with regard to products acquired by private individuals for their own use and transported by them excise duty is charged in the state in which the products are acquired. The horizontal directive specifies that excise duty becomes chargeable when products released for consumption in a member state are held for commercial purposes in another member state.
The directive provides for so-called minimum guide levels, below which quantities are not treated as held for commercial purposes, for example cigarettes, 90 liters of wine, including 60 liters of sparkling wines. For mineral oil, the guide level is based on the form of transportation. Atypical transport, that is, other than in tanks of vehicles or in appropriate reserve fuel canisters, results in taxation in the member state of consumption.
Or from a body governed by public law. States may require that products released for consumption in their territory carry tax markings or national identification marks used for fiscal purposes.
Any state that requires the use of tax marking or national identification marks as set out above is required to make them available to authorized warehousekeepers of other states. However, each state may require that fiscal marks be made available to a tax representative authorized by the tax authority of that state. Without prejudice to any provisions, they may, to ensure that this provision is implemented properly and to prevent fraud, evasion, or abuse, specify that states should ensure that these marks or markings do not hinder the movement of products subject to excise duty.
In contrast to the system as envisaged by the Commission with regard to the approximation of excise duties, the directive does not provide for a final rate that all member states must eventually reach. The directive merely prescribes minimum rates, which are applicable to only 7 of the 13 types of mineral oil mentioned in the structures directive. It may be considered to exempt small wine producers from the requirements of operating a tax warehouse and from the other requirements relating to movement and monitoring.
See supra secs. Where these small producers themselves move their products within the territory, they should be required to inform the relevant authorities and comply with the requirements for an accompanying document. If such an exemption is introduced, the tax authorities should be informed by the consignee of wine deliveries received by means of the accompanying document referred to above.
L 5, 6. The Danish example shows that too high a tax on motor vehicles results in a polluting old national fleet of cars, requiring tax facilities to replace old cars for less-polluting new vehicles.
The so-called accessories create a problem; if imported separately or sold separately, they escape taxation. HS code provides a good starting point for the articles to be subjected to the excise on motor vehicles. All Rights Reserved.
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