(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,-
1*[TABLE
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Description of goods Rate of additional duty
1 2.-----------------------------------------------------------------------
2[1. Motor spirit . . . . Two hundred rupees per kilolitre at fifteen degree of Centigrade thermometer.],
3*[2. Kerosene .. . . ..One hundred and sixty rupees per kilolitre fifteen degrees of Centigrade thermometer.]
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Description of goods Rate of additional duty
1 2.
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4*[3. Refined diesel oils and.... 5*[Two thousand rupees per kilolitre vaporizing oil. at fifteen degrees of Centigrade thermometer]
4. Diesel oil, not otherwise.... One hundred and twenty-nine rupees specified. and forty-five paise per kilolitre at fifteen degrees of Centigrate thermometer.
5. Furnace oil .... Fifty-six rupees and sixty paise per kilolitre at fifteen degrees of Centigrate thermometer.]]
6*[6. Asphalt and Bitumen .... One hundred rupees per metric tonne.] as described in item No. 11.(1) of the First Schedule to the Central Excises and Salt
Act, 1944. (1 of 1944.)
7*[7. All products as described 2*[Two thousand rupees per metric in item No. 11A of the First Sc- tone.]
hedule to the Central Excises and Salt Act, 1944. (1 of 1944.)
8*[(1A) 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
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Description of goods Rate of additional duty
1 2.
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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 other- Rupees twenty per ton.specified.
6. Furnace oil. Rupees twenty per ton."]
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(2) The duties of excise referred to in 9*[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 9*[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 10*[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.
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1 Subs. by Act 41 of 1964, s. 4, for the former Table.
2 Subs. by Act 19 of 1968, s. 41, for item 1 and the entry relating thereto.
3 Subs. by Act 11 of 1967, s. 2, for items 2, 3 and 4 and the entries relating thereto.
4 Subs. by Act 19 of 1968, s. 41, for items 3, 4 and 5 and the entries relating thereto.
5. Subs. by Act 20 of 1974, s. 23 & Sch. III, for certain words(w.e.f. 11-5-1974).
6. Subs. by Act 11 of 1967, s. 2. for item 6 and the entry relating thereto.
7. Subs. by Act 19 of 1968, s. 41, for item 7 and the entry relating thereto.
8. Ins. by Act 59 of 1959 s. 2.6 Subs. by s. 2, ibid, for "sub-section (1)".
9. Subs. by Act 59 Of 1959, s. 2, for " sub-section (1)".
10. Ins. by s. 2, ibid.
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