Indirect Tax

1 Short title, extent and Commencement CST

Central_Sales_Tax_Act,_1956 → Preliminary

1. Short title, Extent and Commencement.

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

1. Short title, extent and commencement.

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

10 Appointment of boarding stations

Customs Act,1962 → Appointment of Customs Ports, Airports, etc

10 Penalties CST

Central_Sales_Tax_Act,_1956 → Inter-State Sales Tax

10 Power of Courts to order forfeiture

The Central Excise Act,1944 → LEVY AND COLLECTION OF DUTY

10. Burden of proof and penalty for furnishing false evidence

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

10. Payment of tax

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

10. Power to make rules

Entry Tax Act → The Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001

100 Special provision for taxable services provided by Employees’ State Insurance Corporation

Service Tax(Finance Act,1994) → The Finance Act, 1994

100. Power to search suspected persons entering or leaving India, etc.

Customs Act,1962 → Searches, seizure and arrest

101 Power to search suspected persons in certain other cases

Customs Act,1962 → Searches, seizure and arrest

101 Special provision for exemption in certain cases relating to construction of canal, dam, etc

Service Tax(Finance Act,1994) → The Finance Act, 1994

102 Special provision for exemption in certain cases relating to construction of Government buildings

Service Tax(Finance Act,1994) → The Finance Act, 1994

102. Persons to be searched may require to be taken before gazetted officer of customs or magistrate.

Customs Act,1962 → Searches, seizure and arrest

103 Special provision for exemption in certain cases relating to construction of airport or port

Service Tax(Finance Act,1994) → The Finance Act, 1994

103. Power to screen or X-ray bodies of suspected persons for detecting secreted goods.

Customs Act,1962 → Searches, seizure and arrest

104 Power to arrest

Customs Act,1962 → Searches, seizure and arrest

104_Special provision for exemption in certain cases relating to long term lease of industrial plots.

Service Tax(Finance Act,1994) → The Finance Act, 1994

105 Power to search premises

Customs Act,1962 → Searches, seizure and arrest

105 Special provision for exemption in certain cases relating to life insurance services provided to members of armed forces of union.

Service Tax(Finance Act,1994) → The Finance Act, 1994

106. Power to stop and search conveyances.

Customs Act,1962 → Searches, seizure and arrest

106A Power to inspect

Customs Act,1962 → Searches, seizure and arrest

107 Power to examine persons

Customs Act,1962 → Searches, seizure and arrest

108 Power to summon persons to give evidence and produce documents

Customs Act,1962 → Searches, seizure and arrest

108A Penalty for failure to furnish information return.

Customs Act,1962 → Searches, seizure and arrest

108B

Customs Act,1962 → Searches, seizure and arrest

109 Power to require production of order permitting clearance of goods imported by land.

Customs Act,1962 → Searches, seizure and arrest

109A Power to undertake controlled delivery.

Customs Act,1962 → Searches, seizure and arrest

10A Imposition of penalty in lieu of prosecution CST

Central_Sales_Tax_Act,_1956 → Inter-State Sales Tax

11 Cognizance of offences CST

Central_Sales_Tax_Act,_1956 → Inter-State Sales Tax

11 Power to prohibit importation or exportation of goods

Customs Act,1962 → Prohibitions on importation and exportation of goods

11 Recovery of sums due to Government

The Central Excise Act,1944 → LEVY AND COLLECTION OF DUTY

11. Refund of Tax

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

11. Repeal of Ordinance 1 of 2001

Entry Tax Act → The Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001

11. Security Deposit

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

110 Seizure of goods, documents and things

Customs Act,1962 → Searches, seizure and arrest

110A Provisional release of goods, documents and things seized pending adjudication

Customs Act,1962 → Searches, seizure and arrest

110AA Action subsequent to inquiry,investigation or audit or any other specified purpose.

Customs Act,1962 → Searches, seizure and arrest

112 Penalty for improper importation of goods, etc

Customs Act,1962 → Confiscation of goods and conveyances and imposition of penalties

113 Confiscation of goods attempted to be improperly exported, etc

Customs Act,1962 → Confiscation of goods and conveyances and imposition of penalties

114 Penalty for attempt to export goods improperly, etc

Customs Act,1962 → Confiscation of goods and conveyances and imposition of penalties

114A Penalty for short-levy or non-levy of duty in certain cases

Customs Act,1962 → Confiscation of goods and conveyances and imposition of penalties

114AA Penalty for use of false and incorrect material

Customs Act,1962 → Confiscation of goods and conveyances and imposition of penalties

114AB Penalty for obtaining instrument by fraud, etc.

Customs Act,1962 → Confiscation of goods and conveyances and imposition of penalties

114AC Penalty for fraudulent utilisation of input tax credit for claiming refund.

Customs Act,1962 → Confiscation of goods and conveyances and imposition of penalties

115 Confiscation of conveyances

Customs Act,1962 → Confiscation of goods and conveyances and imposition of penalties

116 Penalty for not accounting for goods

Customs Act,1962 → Confiscation of goods and conveyances and imposition of penalties

117 Penalties for contravention, etc., not expressly mentioned

Customs Act,1962 → Confiscation of goods and conveyances and imposition of penalties

118. Confiscation of packages and their contents.

Customs Act,1962 → Confiscation of goods and conveyances and imposition of penalties

119. Confiscation of goods used for concealing smuggled goods.

Customs Act,1962 → Confiscation of goods and conveyances and imposition of penalties

11A Definitions

Customs Act,1962 → Detection of illegally imported goods and prevention of the disposal thereof

11A Recovery of duties not-levied or not-paid or short-levied or short-paid or erroneously refunded

The Central Excise Act,1944 → LEVY AND COLLECTION OF DUTY

11A. Refund on appeal etc.

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

11AA Interest on delayed payment of duty

The Central Excise Act,1944 → LEVY AND COLLECTION OF DUTY

11AC Penalty for short-levy or non-levy of duty in certain cases

The Central Excise Act,1944 → LEVY AND COLLECTION OF DUTY

11B Claim for refund of duty

The Central Excise Act,1944 → LEVY AND COLLECTION OF DUTY

11B Power of Central Government to notify goods

Customs Act,1962 → Detection of illegally imported goods and prevention of the disposal thereof

11B. Non-refund of tax In certain cases

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

11BB Interest on delayed refunds

The Central Excise Act,1944 → LEVY AND COLLECTION OF DUTY

11C Persons possessing notified goods to intimate the place of storage, etc.

Customs Act,1962 → Detection of illegally imported goods and prevention of the disposal thereof

11C Power not to recover duty of excise not-levied or short-levied as a result of general practice

The Central Excise Act,1944 → LEVY AND COLLECTION OF DUTY

11D Duties of excise collected from die buyer to be deposited with the Central Government

The Central Excise Act,1944 → LEVY AND COLLECTION OF DUTY

11D Precautions to be taken by persons acquiring notified goods

Customs Act,1962 → Detection of illegally imported goods and prevention of the disposal thereof

11DD Interest on the amounts collected in excess of the duty

The Central Excise Act,1944 → LEVY AND COLLECTION OF DUTY

11DDA Provisional attachment to protect revenue in certain cases

The Central Excise Act,1944 → LEVY AND COLLECTION OF DUTY

11E Liability under Act to be first charge

The Central Excise Act,1944 → LEVY AND COLLECTION OF DUTY

11E Persons possessing notified goods to maintain accounts

Customs Act,1962 → Detection of illegally imported goods and prevention of the disposal thereof

11F Sale, etc., of notified goods to be evidenced by vouchers

Customs Act,1962 → Detection of illegally imported goods and prevention of the disposal thereof

11G Sections 11C, 11E and 11F not to apply to goods in personal use

Customs Act,1962 → Detection of illegally imported goods and prevention of the disposal thereof

11H Definitions

Customs Act,1962 → Prevention or Detection of Illegal Export of Goods

11I Power of Central Government to specify goods

Customs Act,1962 → Prevention or Detection of Illegal Export of Goods

11J Persons possessing specified goods to intimate the place of storage, etc

Customs Act,1962 → Prevention or Detection of Illegal Export of Goods

11K Persons possessing specified goods to maintain accounts

Customs Act,1962 → Prevention or Detection of Illegal Export of Goods

11L Persons possessing specified goods to maintain accounts

Customs Act,1962 → Prevention or Detection of Illegal Export of Goods

11M Steps to be taken by persons selling or transferring any specified goods

Customs Act,1962 → Prevention or Detection of Illegal Export of Goods

11N Power to exempt

Customs Act,1962 → Power to exempt from the provisions of Chapters IVA and IVB

12 Application of the provisions of Act No. 52 of 1962 to Central Excise Duties

The Central Excise Act,1944 → LEVY AND COLLECTION OF DUTY

12 Dutiable goods

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

12 Indemnity CST

Central_Sales_Tax_Act,_1956 → Inter-State Sales Tax

12. Exemptions and Reductions

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

12. Payment and recovery of tax

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

120. Confiscation of smuggled goods notwithstanding any change in form, etc.

Customs Act,1962 → Confiscation of goods and conveyances and imposition of penalties

121. Confiscation of sale-proceeds of smuggled goods.

Customs Act,1962 → Confiscation of goods and conveyances and imposition of penalties

122 Adjudication of confiscations and penalties

Customs Act,1962 → Confiscation of goods and conveyances and imposition of penalties

123 Burden of proof in certain cases

Customs Act,1962 → Confiscation of goods and conveyances and imposition of penalties

124 Issue of show cause notice before confiscation of goods, etc

Customs Act,1962 → Confiscation of goods and conveyances and imposition of penalties

125 Option to pay fine in lieu of confiscation

Customs Act,1962 → Confiscation of goods and conveyances and imposition of penalties

127 I Power of Settlement Commission to send a case back to the proper officer

Customs Act,1962 → Appeals and Revision

127A Definitions

Customs Act,1962 → Appeals and Revision

127B Application for settlement of cases

Customs Act,1962 → Appeals and Revision

127C Procedure on receipt of application under section 127B

Customs Act,1962 → Appeals and Revision

127D Power of Settlement Commission to order provisional attachment to protect revenue

Customs Act,1962 → Appeals and Revision

127E Power of Settlement Commission to reopen completed proceedings

Customs Act,1962 → Appeals and Revision

127F Power and procedure of Settlement Commission

Customs Act,1962 → Appeals and Revision

127G Inspection, etc., of reports

Customs Act,1962 → Appeals and Revision

127H Power of Settlement Commission to grant immunity from prosecution and penalty

Customs Act,1962 → Appeals and Revision

127J Order of settlement to be conclusive

Customs Act,1962 → Appeals and Revision

127K Recovery of sums due under order of settlement

Customs Act,1962 → Appeals and Revision

127L Bar on subsequent application for settlement in certain cases

Customs Act,1962 → Appeals and Revision

127N Applications of certain provisions of Central Excise Act

Customs Act,1962 → Appeals and Revision

128M Proceedings before Settlement Commission to be judicial proceedings

Customs Act,1962 → Appeals and Revision

12A Price of goods to indicate the amount of duty paid thereon

The Central Excise Act,1944 → Indicating amount of duty in the price of goods, etc. for purpose of refund and crediting certain amounts to the fund

12B Presumption that the incidence of duty has been passed on to the buyer

The Central Excise Act,1944 → Indicating amount of duty in the price of goods, etc. for purpose of refund and crediting certain amounts to the fund

12C Consumer Welfare Fund

The Central Excise Act,1944 → Indicating amount of duty in the price of goods, etc. for purpose of refund and crediting certain amounts to the fund

12D Utilisation of the Fund

The Central Excise Act,1944 → Indicating amount of duty in the price of goods, etc. for purpose of refund and crediting certain amounts to the fund

12E Powers of Central Excise Officers

The Central Excise Act,1944 → Powers and duties of Officers and Landholders

12F. Power of search and seizure

The Central Excise Act,1944 → Powers and duties of Officers and Landholders

13 Duty on pilfered goods

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

13 Power to arrest

The Central Excise Act,1944 → Powers and duties of Officers and Landholders

13 Power to make rules CST

Central_Sales_Tax_Act,_1956 → Inter-State Sales Tax

13. Appeals

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

13. Power to withhold refund in certain cases

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

132 False declaration, false documents, etc

Customs Act,1962 → Offences and Prosecutions

133 Obstruction of officer of customs

Customs Act,1962 → Offences and Prosecutions

134 Refusal to be X-rayed

Customs Act,1962 → Offences and Prosecutions

135 Evasion of duty or prohibitions

Customs Act,1962 → Offences and Prosecutions

135A Preparation

Customs Act,1962 → Offences and Prosecutions

135AA Protection of data.

Customs Act,1962 → Offences and Prosecutions

135B Power of court to publish name, place of business, etc., of persons convicted under the Act

Customs Act,1962 → Offences and Prosecutions

136 Offences by officers of customs

Customs Act,1962 → Offences and Prosecutions

137 Cognizance of offences

Customs Act,1962 → Offences and Prosecutions

138 Offences to be tried summarily

Customs Act,1962 → Offences and Prosecutions

138A Presumption of culpable mental state

Customs Act,1962 → Offences and Prosecutions

138B Relevancy of statements under certain circumstances

Customs Act,1962 → Offences and Prosecutions

138C Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence

Customs Act,1962 → Offences and Prosecutions

139 Presumption as to documents in certain cases

Customs Act,1962 → Offences and Prosecutions

14 Declared Goods CST

Central_Sales_Tax_Act,_1956 → Goods of special importance in inter-State trade or commerce

14 Power to summon persons to give evidence and produce documents in inquiries under this Act

The Central Excise Act,1944 → Powers and duties of Officers and Landholders

14 Valuation of goods for purposes of assessment

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

14. Revision

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

140 Offences by companies

Customs Act,1962 → Offences and Prosecutions

140A Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958

Customs Act,1962 → Offences and Prosecutions

141 Conveyances and goods in a customs area subject to control of officers of customs

Customs Act,1962 → Miscellaneous

142 Recovery of sums due to Government

Customs Act,1962 → Miscellaneous

142A. Liability under Act to be first charge .

Customs Act,1962 → Miscellaneous

143 Power to allow import or export on execution of bonds in certain cases

Customs Act,1962 → Miscellaneous

143A Duty deferment

Customs Act,1962 → Miscellaneous

143AA. Power to simplify or provide different procedure, etc., to facilitate trade.

Customs Act,1962 → Miscellaneous

144 Power to take samples

Customs Act,1962 → Miscellaneous

145 Owner, etc., to perform operations incidental to compliance with customs law

Customs Act,1962 → Miscellaneous

146 Custom House agents to be licensed

Customs Act,1962 → Miscellaneous

146A Appearance by authorized representative

Customs Act,1962 → Miscellaneous

147 Liability of principal and agent

Customs Act,1962 → Miscellaneous

148 Liability of agent appointed by the person in charge of a conveyance

Customs Act,1962 → Miscellaneous

149 Amendment of documents

Customs Act,1962 → Miscellaneous

14A Special audit in certain cases

The Central Excise Act,1944 → Powers and duties of Officers and Landholders

14AA Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc

The Central Excise Act,1944 → Powers and duties of Officers and Landholders

14th Section

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

15 Date for determination of rate of duty and tariff valuation of imported goods

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

15 Officers required to assist Central Excise Officers

The Central Excise Act,1944 → Powers and duties of Officers and Landholders

15 Restrictions and conditions in regard to tax on sale or purchase of declared goods within a State CST

Central_Sales_Tax_Act,_1956 → Goods of special importance in inter-State trade or commerce

15. Appeal to Appellate Tribunal

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

15. Authorities and administration of tax

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

150 Procedure for sale of goods and application of sale proceeds

Customs Act,1962 → Miscellaneous

151 Certain officers required to assist officers of customs

Customs Act,1962 → Miscellaneous

151A Instructions to officers of customs

Customs Act,1962 → Miscellaneous

151B. Reciprocal arrangement for exchange of information facilitating trade.

Customs Act,1962 → Miscellaneous

152 Delegation of powers

Customs Act,1962 → Miscellaneous

153 Service of order, decision, etc

Customs Act,1962 → Miscellaneous

154 C Common Customs Electronic Portal

Customs Act,1962 → Miscellaneous

154 Correction of clerical errors, etc

Customs Act,1962 → Miscellaneous

154A Rounding off of duty, etc

Customs Act,1962 → Miscellaneous

155 Protection of action taken under the Act

Customs Act,1962 → Miscellaneous

156 General power to make rules

Customs Act,1962 → Miscellaneous

157 General power to make regulations

Customs Act,1962 → Miscellaneous

158 Provisions with respect to rules and regulations

Customs Act,1962 → Miscellaneous

159 Rules, certain notifications and orders to be laid before Parliament

Customs Act,1962 → Miscellaneous

159A Effect of amendments, etc., of rules, regulations, notifications or orders

Customs Act,1962 → Miscellaneous

15A Obligation to furnish information return

The Central Excise Act,1944 → Powers and duties of Officers and Landholders

15B Penalty for failure to furnish information return

The Central Excise Act,1944 → Powers and duties of Officers and Landholders

16 Date for determination of rate of duty and tariff valuation of export goods

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

16 Definitions CST

Central_Sales_Tax_Act,_1956 → Liability in Special Cases

16 Omitted

The Central Excise Act,1944 → Powers and duties of Officers and Landholders

16. Maintenance of accounts by importers, issue of sale bills or cash memorandum

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

16. Revision by High Court

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

160 Repeal and savings

Customs Act,1962 → Miscellaneous

17 Assessment of goods

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

17 Company in liquidation CST

Central_Sales_Tax_Act,_1956 → Liability in Special Cases

17 Omitted

The Central Excise Act,1944 → Powers and duties of Officers and Landholders

17. Appeal to High Court

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

17. Power to order production of accounts, entry, inspection and seizure

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

18 Liability of directors of private company in liquidation CST

Central_Sales_Tax_Act,_1956 → Liability in Special Cases

18 Provisional assessment of duty

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

18 Searches and arrests how to be made

The Central Excise Act,1944 → Powers and duties of Officers and Landholders

18. Checking of goods in transit

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

18. Penalty

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

18A Voluntary revision of entry, post clearance.

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

19 Central Sales Tax Appellate Authority CST

Central_Sales_Tax_Act,_1956 → Authority to settle disputes

19 Determination of duty where goods consist of articles liable to different rates of duty

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

19 Disposal of persons arrested

The Central Excise Act,1944 → Powers and duties of Officers and Landholders

19. Forwarding agency, etc. to submit returns

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

19. Officers competent to check Motor Vehicles in Local Areas

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

19A Vacancies, etc., not to invalidate proceedings CST

Central_Sales_Tax_Act,_1956 → Authority to settle disputes

2 Definitions CST

Central_Sales_Tax_Act,_1956 → Preliminary

2 Definitions.

Customs Act,1962 → Preliminary

2. Definitions

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

2. Definitions

The Central Excise Act,1944 → PRELIMINARY

2. Definitions.

Entry Tax Act → The Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001

2. Definitions.

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

20 Appeals CST

Central_Sales_Tax_Act,_1956 → Authority to settle disputes

20 Procedure to be followed by officer-in-charge of police station

The Central Excise Act,1944 → Powers and duties of Officers and Landholders

20 Re-importation of goods

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

20. Impounding of Motor Vehicle on Import of which Tax is not paid

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

20. Submission of certain records by owners of goods carrier

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

21 Goods derelict, wreck, etc

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

21 Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under section 19

The Central Excise Act,1944 → Powers and duties of Officers and Landholders

21 Procedure on receipt of application CST

Central_Sales_Tax_Act,_1956 → Authority to settle disputes

21. Collection of tax by registered importer

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

21. Officers and Employees to be Public Servants

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

22 Abatement of duty on damaged or deteriorated goods

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

22 Powers of the Authority CST

Central_Sales_Tax_Act,_1956 → Authority to settle disputes

22 Vexatious search, seizure, etc., by Central Excise Officers

The Central Excise Act,1944 → Powers and duties of Officers and Landholders

22. Offences and penalties

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

22. Protection of action taken In good faith No suit, prosecution or other legal proceeding shall lie against the Government or any officer or employee for anything which is, in good faith, done or intended to be done under this Act.

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

23 Failure of Central Excise Officers in duty

The Central Excise Act,1944 → Powers and duties of Officers and Landholders

23 Procedure of Authority CST

Central_Sales_Tax_Act,_1956 → Authority to settle disputes

23 Remission of duty on lost, destroyed or abandoned goods

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

23-I Transitional provision

The Central Excise Act,1944 → Advance Rulings

23. Investigation of offences

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

23. Restriction on registration

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

23A Definitions

The Central Excise Act,1944 → Advance Rulings

23B Vacancies etc., not to invalidate proceedings

The Central Excise Act,1944 → Advance Rulings

23C Application for advance ruling

The Central Excise Act,1944 → Advance Rulings

23D Procedure on receipt of application

The Central Excise Act,1944 → Advance Rulings

23E Applicability of advance ruling

The Central Excise Act,1944 → Advance Rulings

23F Advance ruling to be void in certain circumstances

The Central Excise Act,1944 → Advance Rulings

23G Power of Authority

The Central Excise Act,1944 → Advance Rulings

23H Procedure of Authority

The Central Excise Act,1944 → Advance Rulings

24 Authority for advance rulings to function as Authority under this Act CST

Central_Sales_Tax_Act,_1956 → Authority to settle disputes

24 Omitted

The Central Excise Act,1944 → Transport by Sea (Omitted vide Section 139 of the Finance Act, 2002)Settlement of Cases

24 Power to make rules for denaturing or mutilation of goods

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

24. Offences

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

24. Refund

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

25 Power to grant exemption from duty

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

25 Transfer of pending proceedings CST

Central_Sales_Tax_Act,_1956 → Authority to settle disputes

25. Section

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

25. Utilization of the proceeds of the levy

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

25A Inward processing of goods.

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

25B Outward processing of goods.

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

26 Applicability of order passed CST

Central_Sales_Tax_Act,_1956 → Authority to settle disputes

26 Omitted

The Central Excise Act,1944 → Transport by Sea (Omitted vide Section 139 of the Finance Act, 2002)Settlement of Cases

26 Refund of export duty

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

26. Section

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

26A Refund of import duty in certain cases

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

27 Claim for refund of duty

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

27. Protection of action taken in good faith

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

27. Section

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

27A Interest on delayed refunds

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

28. Rounding off of tax

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

28. Section

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

28A Power not to recover duties not levied or short-levied as a result of general practice

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

28AA Interest on delayed payment of duty

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

28AAA Recovery of duties in certain cases

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

28B Duties collected from the buyer to be deposited with the Central Government

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

28BA Provisional attachment to protect revenue in certain cases

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

28BB Time limit for completion of certain actions.

Customs Act,1962 → Levy of, and Exemption from, Customs Duties

28C Price of goods to indicate the amount of duty paid thereon

Customs Act,1962 → Indicating amount of duty in the price of goods, etc., for purpose of refund

28D Presumption that incidence of duty has been passed on to the buyer

Customs Act,1962 → Indicating amount of duty in the price of goods, etc., for purpose of refund

28E Definitions

Customs Act,1962 → Advance Rulings

28EA Customs Authority for Advance Rulings.

Customs Act,1962 → Advance Rulings

28F Authority for advance rulings

Customs Act,1962 → Advance Rulings

28G Vacancies, etc., not to invalidate proceedings

Customs Act,1962 → Advance Rulings

28H Application for advance ruling.

Customs Act,1962 → Advance Rulings

28I Procedure on receipt of application

Customs Act,1962 → Advance Rulings

28J Applicability of advance ruling

Customs Act,1962 → Advance Rulings

28K Advance ruling to be void in certain circumstances

Customs Act,1962 → Advance Rulings

28KA. Appeal.

Customs Act,1962 → Advance Rulings

28L Powers of Authority

Customs Act,1962 → Advance Rulings

28M Procedure of Authority

Customs Act,1962 → Advance Rulings

29 Arrival of vessels and aircrafts in India

Customs Act,1962 → Provisions relating to conveyances carrying imported or exported goods

29. Power to amend Schedule

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

29. Section

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

2A. References of certain expressions

The Central Excise Act,1944 → PRELIMINARY

3 Classes of officers of customs

Customs Act,1962 → Officers of Customs

3 When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce CST

Central_Sales_Tax_Act,_1956 → Formulation of Principles

3. Duties specified in 1st Schedule and the 2nd Schedule to the CETA, 1985

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

3. Levy and collection of tax.

Entry Tax Act → The Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001

3. Levy of tax

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

3. Levy of tax.

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

30 Delivery of import manifest or import report

Customs Act,1962 → Provisions relating to conveyances carrying imported or exported goods

30. Power to make Rules

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

30. Power to make rules

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

30A Passenger and crew arrival manifest and passenger name record information

Customs Act,1962 → Provisions relating to conveyances carrying imported or exported goods

31 Definitions

The Central Excise Act,1944 → Settlement of Cases

31 Imported goods not to be unloaded from vessel until entry inwards granted

Customs Act,1962 → Provisions relating to conveyances carrying imported or exported goods

31. Laying of rules and notifications before the State Legislature

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

31. Repeal of Ordinance 22 of 1996

Entry Tax Act → The Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996

31A Interim Board for Settlement.

The Central Excise Act,1944 → Settlement of Cases

32 Customs and Central Excise Settlement Commission

The Central Excise Act,1944 → Settlement of Cases

32 Imported goods not to be unloaded unless mentioned in arrival manifest or import manifest or import report

Customs Act,1962 → Provisions relating to conveyances carrying imported or exported goods

32. Power to remove difficulties

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

32A Jurisdiction and powers of Settlement Commission

The Central Excise Act,1944 → Settlement of Cases

32B Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances

The Central Excise Act,1944 → Settlement of Cases

32C Power of Chairman to transfer cases from one Bench to another

The Central Excise Act,1944 → Settlement of Cases

32D Decision to be by majority

The Central Excise Act,1944 → Settlement of Cases

32E Application for the settlement of cases

The Central Excise Act,1944 → Settlement of Cases

32F Procedure on receipt of an application under section 32E

The Central Excise Act,1944 → Settlement of Cases

32G Power of Settlement Commission to order provisional attachment to protect revenue

The Central Excise Act,1944 → Settlement of Cases

32H Power of settlement Commission to reopen completed proceedings

The Central Excise Act,1944 → Settlement of Cases

32I Powers and procedure of Settlement Commission

The Central Excise Act,1944 → Settlement of Cases

32J Inspection, etc., of reports

The Central Excise Act,1944 → Settlement of Cases

32K Power of Settlement commission to grant immunity from prosecution and penalty

The Central Excise Act,1944 → Settlement of Cases

32L Power of Settlement Commission to send a case back to the Central Excise Officer

The Central Excise Act,1944 → Settlement of Cases

32M Order of settlement to be conclusive

The Central Excise Act,1944 → Settlement of Cases

32N Recovery of sums due under order of settlement

The Central Excise Act,1944 → Settlement of Cases

32O Bar on subsequent application for settlement in certain cases

The Central Excise Act,1944 → Settlement of Cases

32P Proceedings before Settlement Commission to be judicial proceedings

The Central Excise Act,1944 → Settlement of Cases

32PA Omitted

The Central Excise Act,1944 → Settlement of Cases

33 Power of adjudication

The Central Excise Act,1944 → Adjudication of Confiscations and Penalties

33 Unloading and loading of goods at approved places only

Customs Act,1962 → Provisions relating to conveyances carrying imported or exported goods

33. Validation

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

33A Adjudication procedure

The Central Excise Act,1944 → Adjudication of Confiscations and Penalties

34 Goods not to be unloaded or loaded except under supervision of customs officer

Customs Act,1962 → Provisions relating to conveyances carrying imported or exported goods

34 Option to pay fine in lieu of confiscation

The Central Excise Act,1944 → Adjudication of Confiscations and Penalties

34. Repeal and saving

Entry Tax Act → The Haryana Tax on Entry of Goods into Local Areas Act, 2008

34A Confiscation or penalty not to interfere with other punishments

The Central Excise Act,1944 → Adjudication of Confiscations and Penalties

35 Appeals to Commissioner (Appeals)

The Central Excise Act,1944 → Appeals

35 I Power of High Court or Supreme Court to require statement to be amended

The Central Excise Act,1944 → Appeals

35 O Exclusion of time taken for copy

The Central Excise Act,1944 → Appeals

35. Restrictions on goods being water-borne.

Customs Act,1962 → Provisions relating to conveyances carrying imported or exported goods

35A Procedure in appeal

The Central Excise Act,1944 → Appeals

35B Appeals to the Appellate Tribunal

The Central Excise Act,1944 → Appeals

35C Orders of Appellate Tribunal

The Central Excise Act,1944 → Appeals

35D Procedure of Appellate Tribunal

The Central Excise Act,1944 → Appeals

35E Powers of Board or Commissioner of Central Excise to pass certain orders

The Central Excise Act,1944 → Appeals

35EE Revision by Central Government

The Central Excise Act,1944 → Appeals

35F Deposit of certain percentage of duty demanded or penalty imposed before filing appeal

The Central Excise Act,1944 → Appeals

35FF Interest on delayed refund of amount deposited under the proviso to Section 35F

The Central Excise Act,1944 → Appeals

35G Statement of case to High Court

The Central Excise Act,1944 → Appeals

35H Application to High Court

The Central Excise Act,1944 → Appeals

35J Case before High Court to be heard by not less than two judges

The Central Excise Act,1944 → Appeals

35K Decision of High Court or Supreme Court on the case stated

The Central Excise Act,1944 → Appeals

35L Appeal to the Supreme Court

The Central Excise Act,1944 → Appeals

35M Hearing before Supreme Court

The Central Excise Act,1944 → Appeals

35N Sums due to be paid notwithstanding reference, etc

The Central Excise Act,1944 → Appeals

35P Transfer of certain pending proceedings and transitional provisions

The Central Excise Act,1944 → Appeals

35Q Appearance by authorised representative

The Central Excise Act,1944 → Appeals

35R Appeal not to be filed in certain cases

The Central Excise Act,1944 → Appeals

36 Definitions

The Central Excise Act,1944 → Appeals

36 Restrictions on unloading and loading of goods on holidays, etc.

Customs Act,1962 → Provisions relating to conveyances carrying imported or exported goods

36A Presumption as to documents in certain cases

The Central Excise Act,1944 → Presumption as to Documents

36B Admissibility of micro films, facsimile copies of documents

The Central Excise Act,1944 → Presumption as to Documents

37 Power of Central Government to make rules

The Central Excise Act,1944 → Supplemental Provisions

37 Power to board conveyances.

Customs Act,1962 → Provisions relating to conveyances carrying imported or exported goods

37A Delegation of Power

The Central Excise Act,1944 → Supplemental Provisions

37B Instructions to Central Excise Officers

The Central Excise Act,1944 → Supplemental Provisions

37C Service of decisions, orders, summons, etc

The Central Excise Act,1944 → Supplemental Provisions

37D Rounding off of duty, etc

The Central Excise Act,1944 → Supplemental Provisions

37E Publication of information respecting persons in certain cases

The Central Excise Act,1944 → Supplemental Provisions

38 Power to require production of documents and ask questions.

Customs Act,1962 → Provisions relating to conveyances carrying imported or exported goods

38 Publication of rules and notifications and laying of rules before Parliament

The Central Excise Act,1944 → Supplemental Provisions

38A Effect of amendments, etc., of rules, notifications or orders

The Central Excise Act,1944 → Supplemental Provisions

38B Savings of references to Chapter, Heading, Sub-heading and tariff item in Central Excise Tariff Act, 1985

The Central Excise Act,1944 → Supplemental Provisions

39 Export goods not to be loaded on vessel until entry-outwards granted.

Customs Act,1962 → Provisions relating to conveyances carrying imported or exported goods

39 Repeal of enactments

The Central Excise Act,1944 → Supplemental Provisions

3A. Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods

The Central Excise Act,1944 → LEVY AND COLLECTION OF DUTY

Section 98 Special provision for exemption in certain cases relating to management,etc., of non-commercial Government buildings

Service Tax(Finance Act,1994) → The Finance Act, 1994

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All Acts in Indirect Tax (559)