[MINERAL PRODUCTS] (ADDITIONAL DUTIES OF EXCISE AND CUSTOMS) ACT 1958
EmailTHE 1 [MINERALPRODUCTS] (ADDITIONAL DUTIES OF EXCISE AND CUSTOMS) ACT, 1958
ACT No. 27 OF 1958
4thSeptember, 1958
An Act to provide for the levy and collection of additional dutiesof excise and customs on 2 [certainmineral products]
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1. Substituted for the words"Mineral Oils" by the Mineral Oils (Additional Duties of Excise andCustoms) Amendment Act, 1964 (41 of 1964) Section 3.
2. Substituted for the words"certain mineral oils" by the Mineral Oils (AdditionalDuties of Excise and Customs) Amendment Act, 1964 (41 of 1964) Section 2.
Be itenacted by Parliament in the Ninth Year of the Republic of Indiaas follows: –
1.Short titleand commencement: (1) This Act may be called the 1[Mineral Products] (Additional Duties of Excise and Customs) Act, 1958.
(2) Itshall be deemed to have come into force on the twentieth day of May, 1958.
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1.Substituted for the words "Mineral Oils" by the Mineral Oils(Additional Duties of Excise and Customs) Amendment Act, 1964 (41 of 1964)Section 3.
1 [2.Definitions:In this Act, "motor spirit", kerosene", "refined dieseloils and vaporizing oil", "diesel oil, not otherwise specified"and "furnace oil" shall have the meanings respectively assigned tothem in items Nos.6, 7, 8, 9 and 10 of the First Schedule to the CentralExcises and Salt Act, 1944 (1 of 1944).]
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1.Substituted for the original Section 2 by the Central Excises (Conversion toMetric Units) Act, 1960 (38 of 1960) Section 4 (a) (w. e. f. 1-10-1960).
3.Levy andcollection of additional duties of excise on certain mineral oils: (1)There shall be levied and collected in respect of the goods mentioned in column1 of the Table hereunder duties of excise at such rates not exceeding thosespecified in relation thereto in column 2 of the said Table as may be specifiedby the Central Government by notification in the Official Gazette, –
1 [TABLE
———————————————– Description of goods Rateof additional duty
1 2
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2 [1. Motor Spirit Twohundred rupees per kilolitre at fifteen degrees of Centigradethermometer.]
3 [2. Kerosene Onehundred and sixty rupees per kilolitre at fifteen degrees ofCentigrade thermometer.]
4 [3.Refined diesel oils and vaporizing oil. 5 [Twothousand rupees per kilolitre at fifteen degrees ofCentigrade thermometer.]
4.Diesel oil, not otherwise specified. One hundred and twenty-nine rupees and forty-five paise perkilolitre at fifteen degrees of Centigrade thermometer.
5.Furnace oil. Fifty-six rupees and sixty paise per kilolitre at fifteen degrees ofCentigrade thermometer.]
6[6.Asphalt and Bitumen as described in item Onehundred rupees per metric tonne.]
No.11(1) of the First Schedule to the Central
Excises and Salt Act, 1944 (1 of 1944).
7 [7. Allproducts as described in item No. 11A 8 [Twothousand rupees per metric tonne.]]
of the First Schedule to theCentral Excises and
Salt Act, 1944 (1 of 1944).
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9 [(1A)The provisions of sub–section (1) shall be deemed to have had effect inrespect of the period commencing on the 1st day of April, 1959, and ending onthe 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 hadbeen substituted, namely: –
"atthe rates specified in relation thereto in column 2 of the said Table –
TABLE
———————————————– Description of goods Rateof additional duty
1 2
———————————————– 1.Kerosene Twelve naye paise per imperial gallon.
2.Motorspirit Fourteennaye paise per imperial gallon.
3.Refineddiesel oil Twelvenaye paise per imperial gallon.
4.Vaporizingoil Fivenaye paise per imperial gallon.
5.Dieseloil, not otherwise specified Rupeestwenty per ton.
6.Furnaceoil Rupeestwenty per ton.]
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(2) Theduties of excise referred to in 10 [this section] in respectof the goods specified therein shall be in addition to the duties of excisechargeable on such goods under the Central Excises and Salt Act, 1944 (1 of1944), or any other law for the time being in force.
(3) Theprovisions of the Central Excises and Salt Act, 1944 (1 of 1944), and the rulesthereunder, including those relating to refunds and exemptions from duty,shall, so far as may be, apply in relation to the levy and collection of theadditional duties of excise referred to in this section as they apply inrelation to the levy and collection of the duties of excise in respect of thegoods specified in 10 [this section].
(4)Notwithstanding anything contained in this section, the Central Government may,having regard to the administrative or other difficulties, if any, which mayarise in relation to the levy and collection of all or any of the additionalduties of excise under this collection of all or any of the additional dutiesof excise under this Act for any period commencing on the 20th day of May,1958, and ending on the 29th day of June, 1958, 11 [orcommencing on the 1st day of April, 1959, and ending on the 31st day of October,1959, as the case may be] asses the additional duties of excise payable by anyperson under this Act to be such sum as to the Central Government appearsproper in the circumstances.
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1.Substituted for the table of Sub-section (1) by the Mineral Oils (AdditionalDuties of Excise and Customs) Amendment Act, 1964 (41 of 1964) Section 4.Earlier this table was substituted by the Central Excises (Conversion to MetricUnits) Act, 1960 (38 of 1960) Section 4 (b) (w. e. f. 1-10-1960).
2.Substituted for the item 1 by the Finance Act, 1968 (19 of 1968) Section 41(a).
3.Substituted for the items 2, 3 and 4 by the Mineral Products (Additional Duties of Excise andCustoms) Amendment Act, 1967 (11 of 1967) Section 2 (a).
4.Substituted for the items 3, 4 and 5 Finance Act, 1968 (19 of 1968) Section 41(b).
5.Substituted for the entry against item 3 by the Finance Act, 1974 (20 of 1974)Section 23 and Third Schedule (i). Earlier this entry was substituted by theFinance Act, 1972 (16 of 1972) Section 67 and Fifth Schedule (i). Prior to that this entry was substituted by the Finance No.2 Act,1971 (32 of 1971) Section 42.
6.Substituted for the item 7 by the Finance Act, 1968 (19 of 1968) Section 41(c).
7.Substituted for the item 6 by the Mineral Products (Additional Duties of Excise and Customs)Amendment Act, 1967 (11 of 1967) Section 2 (b).
8.Substituted for the entry against item 8 by the Finance Act, 1974 (20 of 1974)Section 23 and Third Schedule (ii). Earlier this entry was substituted by theFinance Act, 1972 (16 of 1972) Section 67 and Fifth Schedule (ii).
9.Sub-section (1A) inserted by the Mineral Oils (Additional Duties of Excise andCustoms) Amendment Act, 1959 (27 of 1958) Section 2 (i).
10.Substituted for the words, figures, and brackets "sub–section(1)" by the Mineral Oils (Additional Duties of Excise and Customs)Amendment Act, 1959 (27 of 1958) Section 2 (ii).
11.Inserted by the Mineral Oils (Additional Duties of Excise and Customs)Amendment Act, 1959 (27 of 1958) Section 2 (iii).
4.Amendment of Act32 of 1934: 1 [*]
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1.Section 4 repealed by the Indian Tariff (Amendment) Act, 1963 (3 of 1963)Section 4 (w. e. f. 12-2-1963).
5.Additional dutiesof excise and customs not to be added to price of goods for sale: Notwithstandinganything contained in section 64A of the Indian Sale of Goods Act, 1930 (3 of1930), or in any other law for the time being in force, or in any contract oragreement, no purchaser purchasing any of the goods referred to in 1[*] 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 exciseleviable under this Act, or
(b) the whole or any part of the additional duties of customsleviable 2 [*]under the Indian Tariff Act, 1934 (32 of 1934), to the extent to which suchduties have become leviable by reason of this Act,
as anaddition to the contract price payable by him in respect of the goods sopurchased.
Explanation:In this section, "purchaser" shall not include any person inprincipal charge of the distribution in India of any of the goods referredto in 1[*] section 3.
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1. Thewords, figure, and brackets "sub–section (1) of" omitted bythe Mineral Oils (Additional Duties of Excise and Customs) Amendment Act, 1959(27 of 1958) Section 3.
2. Thewords, figure, and brackets "under section 4 or" by the Mineral Oils(Additional Duties of Excise and Customs) Amendment Act, 1964 (41 of 1964)Section 5.
6.Repeal: 1 [*]
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1.Section 6 repealed by the Repealing and Amending Act, 1960 (58 of 1960) Section2 and first Schedule.
