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MINERAL PRODUCTS (ADDITIONAL DUTIES OFEXCISE AND CUSTOMS) ACT 1958

ACT NO. 27 OF 1958 1*

[4th September, 1958.]

Short title and commencement.

1.Short title and commencement. (1) This Act may be called the 3[Mineral Products] (Additional Duties of Excise and Customs) Act,

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

Definitions. 4[2.Definitions. 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.)

Levy and collection of additional duties of excise on certain mineraloils. 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 Govern- ment by notification in the Official Gazette,- 5[TABLE ----------------------------------------------------------------------- 'Description of goods Rate of additional duty 1 2 ----------------------------------------------------------------------- 6[1. Motor spirit . . . . Two hundred rupees per kilolitre at fifteen degree of Centigrade thermometer.], 7*[2. Kerosene .. . . ..One hundred and sixty rupees per kilolitre fifteen degrees of Centigrade thermometer.] ----------------------------------------------------------------------- 1 This Act has been extended to Goa, Daman and Diu by Reg. 12 of 1962 s. 3 and Sch., to Dadra and Nagar Haveli by Reg. 6 of 1963, s. 2 and Sch. I and to Pondicherry by Reg. 7 of 1963, s. 3 and Sch 1. 2 Subs. by Act 41 of 1964, s. 2, for "certain mineral oils". 3 Subs. by s. 3, ibid., for "Mineral Oils". 4 Subs. by Act 38 of 1960, s. 4, for s. 2 (w.e.f. 1-10-1960). 5 Subs. by Act 41 of 1964, s. 4, for the former Table. 6 Subs. by Act 19 of 1968, s. 41, for item 1 and the entry relating thereto. 7 Subs. by Act 11 of 1967, s. 2, for items 2, 3 and 4 and the entries relating thereto. ----------------------------------------------------------------------- 890 ------------------------------------------------------------------- Description of goods Rate of additional duty 1 2 --------------------------------------------------------------------- 1[3. Refined diesel oils and.... 2*[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 Centi- grate thermometer.]] 3[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.) 4*[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.) ----------------------------------------------------------------------

5 5*[(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 --------------------------------------------------------------------- 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 other- Rupees twenty per ton. specified. 6. Furnace oil. Rupees twenty per ton."] ------------------------------------------------------------------------

(2) The duties of excise referred to in 6[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. ----------------------------------------------------------------------- 1 Subs. by Act 19 of 1968, s. 41, for items 3, 4 and 5 and the entries relating thereto. 3 Subs. by Act 11 of 1967, s. 2. for item 6 and the entry relating thereto. 4 Subs. by Act 19 of 1968, s. 41, for item 7 and the entry relating thereto. 5 Ins. by Act 59 of 1959 s. 2.

6 Subs. by s. 2, ibid, for "sub-section (1)". 2* Subs. by Act 20 of 1974, s. 23 & Sch. III, for certain words (w.e.f. 11-5-1974). ---------------------------------------------------------------------- 890A

(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 1[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 2 [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.

Amendment of Act 32 of 1934. 4. [Amendment of Act 32 of 1934.] Rep. by the Indian Tariff (Amendment) Act, 1963 (3 of 1963), s. 4 (w.e.f. 2-2-1963).

Additional duties of excise and customs not to be added to price ofgoods for sale. 5.Additional duties of excise and customs not to be added to price of goods for sale. Notwithstanding anything contained in section 64A 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 3* * * 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 excise leviable 4* * * * 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 on 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 3* * * * section 3.

Repeal. 6. [Repeal.] Rep. by the Repealing and Amending Act, 1960 (58 of 1960), s. 2 and Sch. I. ----------------------------------------------------------------------

1 Subs. by Act 59 Of 1959, s. 2, for " sub-section (1)". 2 Ins. by s. 2, ibid.

3 The words, brackets and figure " sub-section (1) of " omitted by s.3 ibid. 4 The words and figure "under section 4 or" omitted by Act 41 of 1964, s.5 ----------------------------------------------------------------------