act 027 of 1958 : Mineral Products (Additional Duties of Excise and Customs) Act, 1958 [Repealed]

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Mineral Products (Additional Duties of Excise and Customs) Act, 1958 [Repealed]

ACTNO. 27 OF 1958

09 April, 1958

[Repealed by Act 25 of 2004, Section 2 and Schedule.]

An Act to provide for the levy and collection of additional duties of excise and customs on certain mineral 1[products]

Be it enacted by Parliament in the Ninth Year of the Republic of India as follows:

Section 1. Short title and commencement

(1) This Act may be called the Mineral 2[Products] (Additional Duties of Excise and Customs) Act, 1958.

(2) It shall be deemed to have come into force on the twentieth day of May, 1958.

Section 2. Definitions

3[In this Act, motor spirit , kerosene , refined diesel oils and vaporizing oil , diesel oil, not otherwise specified and furnace oil shall have the meanings respectively assigned to them in items Nos. 6, 7, 8, 9 and 10 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944).]

Section 3. Levy and collection of additional duties of excise on certain mineral oils

(1) There shall be levied and collected in respect of the goods mentioned in column 1 of the Table hereunder duties of excise at such rates not exceeding those specified in relation thereto in column 2 of the said Table as may be specified by the Central Government by notification in the Official Gazette,

4[Table

	Description of goods	Rate of additional duty
	1	2
5[1.	Motor Spirit . . . . . . . . . . . . . . . .	Two hundred rupees per kilolitre at fifteen degrees of Centigrade thermometer.]
6[2.	Kerosene . . . . . . . . . . . . . . . . . .	One hundred and sixty rupees per kilolitre at fifteen degrees of Centigrade thermometer.
7[3.	Refined diesel oils and vaporizing oil . . .	8[Two thousand rupees per kilolitre at fifteen degrees of centigrade thermometer.]
4.	Diesel oil, not otherwise specified . . . . .	One hundred and twenty-nine rupees and forty-five paise per kilolitre at fifteen degrees of Centigrade thermometer.
5.	Furnace oil . . . . . . . . . . . . . . . . .	Fifty-six rupees and sixty paise per kilolitre at fifteen degrees of Centigrade thermometer.]
9[6.	Asphalt and Bitumen as described in item No. 11(1) of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) . . . . . . . . . . . . . . . . . . .	One hundred rupees per metric tonne.]
10[7.	All products as described in item No. 11-A of the First Schedule to the Central Excises and Salt Act, 1944 . . . . . . . . . . . . .	11[Two thousand rupees per metric tonne.]

12[(1-A) The provisions of sub-section (1) shall be deemed to have had effect in respect of the period commencing on the 1st day of April, 1959, and ending on the 31st day of October, 1959, as if from the words at such rates occurring in that sub-section up to the end thereof, the following had been substituted, namely:

at the rates specified in relation thereto in column 2 of the said Table

Table

	Description of goods	Rate of additional duty
	1	2
1.	Kerosene . . . . . . . . . . . . . . . . . . . . . . . . .	Twelve naye paise per imperial gallon.
2.	Motor spirit . . . . . . . . . . . . . . . . . . . . . . .	Fourteen naye paise per imperial gallon.
3.	Refined diesel oil. . . . . . . . . . . . . . . . . . . . .	Twelve naye paise per imperial gallon.
4.	Vaporizing oil . . . . . . . . . . . . . . . . . . . . . .	Five naye paise per imperial gallon.
5.	Diesel oil, not otherwise specified . . . . . . . . . . . .	Rupees twenty per ton.
6.	Furnace oil . . . . . . . . . . . . . . . . . . . . . . . .	Rupees twenty per ton. ]

(2) The duties of excise referred to in 13[this section] 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.

(3) The provisions of the Central Excises and Salt Act, 1944 (1 of 1944), and the rules thereunder, including those relating to refunds and exemptions from duty, shall, so far as may be, apply in relation to the levy and collection of the additional duties of excise referred to in this section as they apply in relation to the levy and collection of the duties of excise in respect of the goods specified in 14[this section].

(4) Notwithstanding anything contained in this section, the Central Government may, having regard to the administrative or other difficulties, if any, which may arise in relation to the levy and collection of all or any of the additional duties of excise under this Act for any period commencing on the 20th day of May, 1958, and ending on the 29th day of June, 1958 15[or commencing on the 1st day of April, 1959, and ending on the 31st day of October, 1959, as the case may be], assess the additional duties of excise payable by any person under this Act to be such sum as to the Central Government appears proper in the circumstances.

Section 4. Amendment of Act 32 of 1934

16[Repealed]

Section 5. Additional duties of excise and customs not to be added to price of goods for sale

Notwithstanding anything contained in Section 64-A of the Indian Sale of Goods Act, 1930 (3 of 1930), or in any other law for the time being in force, or in any contract or agreement, no purchaser purchasing any of the goods referred to in 17[* * *] of Section 3, shall be liable to pay or be sued for, or in respect of,

(a) the whole or any part of the additional duties of excise leviable under this Act, or

(b) the whole or any part of the additional duties of customs leviable 18[* * *] under the Indian Tariff Act, 1934 (32 of 1934), to the extent to which such duties have become leviable by reason of this Act,

as an addition to the contract price payable by him in respect of the goods so purchased.

Explanation. In this section, purchaser shall not include any person in principal charge of the distribution in India of any of the goods referred to in 19[* * *] of Section 3.

Section 6. Repeal

20[Repealed]

1 Substituted for oils by Act 41 of 1964, Section 2.

2 Substituted for Oils by Act 41 of 1964, Section 3.

3 Substituted by Act 38 of 1960, Section 4 (w.e.f. 1-10-1960).

4 Substituted by Act 41 of 1964, Section 4.

5 Substituted by Act 19 of 1968, Section 41.

6 Substituted by Act 11 of 1967, Section 2.

7 Substituted by Act 19 of 1968, Section 41.

8 Substituted by Act 20 of 1974, Section 23 and Schedule III.

9 Substituted by Act 11 of 1967, Section 2.

10 Substituted by Act 19 of 1968, Section 41.

11 Substituted by Act 20 of 1974, Section 23 and Schedule III.

12 Inserted by Act 59 of 1959, Section 2.

13 Substituted for sub-section (1) by Act 59 of 1959, Section 2.

14 Substituted for sub-section (1) by Act 59 of 1959, Section 2.

15 Inserted by Act 59 of 1959, Section 3.

16 Repealed by Act 3 of 1963, Section 4 (w.e.f. 2-2-1963).

17 The words, brackets and figure sub-section (1) omitted by Act 59 of 1959, Section 3.

18 The words and figure under Section 4 or omitted by Act 41 of 1964, Section 5.

19 The words, brackets and figure sub-section (1) omitted by Act 59 of 1959, Section 3.

20 Repealed by Act 58 of 1960, Section 2 and Schedule I.