(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.

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) 2[* * *]

(1) There shall be levied and collected in respect of the 3[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 specified in 4[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 (1 of 1944), or any other law for the time being in force.

5[(3) The provisions of the Central Excises and Salt Act, 1944 (1 of 1944) and the rules made thereunder, including those relating to refunds, exemptions from duty, offences and penalties, shall, so far as may be, apply in relation to 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 sub-section (1).]

6[* * *]

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

(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.

7[(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 8[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.]

It is hereby declared that the following goods namely, sugar, tobacco, cotton fabrics, rayon or artificial silk fabrics and woollen fabrics are of special importance in inter-State trade or commerce and every sales tax law of a State shall, in so far as it imposes or authorises the imposition of a tax on the sale or purchase of the declared goods, be subject as from the 1st day of April, 1958, to the restrictions an conditions specified in Section 15 of the Central Sales Tax Act, 1956.

9[First Schedule

[See Section 3(1)]

Notes

1. In this Schedule, tariff item , heading , sub-heading and Chapter mean respectively a tariff item, heading, sub-heading 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.

57[Second Schedule

58[* * *]

1. Substituted for second report dated the 18th December, 1989 by Act 32 of 1995, Section 2 (w.e.f. 1-4-1995).

2. Clause (c) omitted by Act 7 of 1986, Section 2 (w.e.f. 28-2-1986).

3. Substituted for following goods, namely, sugar, tobacco, cotton fabrics, silk fabrics, man-made fabrics and woollen fabrics by Act 7 of 1986, Section 3 (w.e.f. 28-2-1986).

4. Substituted for the First Schedule to this Act by Act 7 of 1986, Section 3 (w.e.f. 28-2-1986).

5. Substituted by Act 32 of 1994, Section 63.

6. Section 4 omitted by Act 16 of 2007, Section 9 (w.e.f. 1-4-2007).

7. Substituted by Act 10 of 1962, Section 3.

8. Substituted for successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following by Act 22 of 1974, Section 3.

9. Substituted by Act 18 of 2005, Section 116 and Schedule X.

10. Heading 1701 and all sub-heading and tariff items thereof and the entries relating thereto omitted by Act 8 of 2011, Section 78 and Schedule XIII.

11. Tariff item 1702 90 10 and the entries relating thereto omitted by Act 8 of 2011, Section 78 and Schedule XIII.

12. Substituted by Act 22 of 2007, Section 143 and Sixth Schedule.

13. Substituted by Act 22 of 2007, Section 143 and Sixth Schedule.

14. Heading 2401, sub-heading and tariff items thereunder omitted by Act 16 of 2007, Section 10 (w.e.f. 1-4-2007).

15. Headings 5007, 5111, 5112, 5208, 5209, 5210, 5211, 5212, 5407, 5408, 5512, 5513, 5514, 5515, 5516, 5801, 5802, 5803, 5804, 5806, 5810, 5901, 5902, 5903, 5907, 6001, 6002, 6003, 6004, 6005 and 6006 all sub-headings and tariff items thereof and the entries relating thereto omitted by Act 8 of 2011, Section 78 and Schedule XIII.

16. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

17. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

18. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

19. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

20. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

21. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

22. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

23. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

24. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

25. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

26. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

27. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

28. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

29. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

30. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

31. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

32. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

33. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

34. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

35. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

36. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

37. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

38. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

39. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

40. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

41. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

42. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

43. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

44. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

45. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

46. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

47. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

48. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

49. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

50. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

51. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

52. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

53. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

54. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

55. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

56. Omitted by Act 21 of 2006, Section 72 and Schedule VIII (w.e.f. 1-1-2007).

57. Substituted by Act 32 of 1995, Section 3 (w.e.f. 1-4-1995).

58. Heading 2402, sub-heading and tariff items thereunder omitted by Act 16 of 2007, Section 10 (w.e.f. 1-4-2007).