TMI BlogCHAPTER II LEVY AND COLLECTION OF DUTYX X X X Extracts X X X X X X X X Extracts X X X X ..... excise specified in clause (a) above, on excisable goods (excluding goods produced or manufactured in special economic zones) specified in the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) which are produced or manufactured in India, as, and at the rates, set forth in the said Second Schedule: Provided that the duties of excise which shall be levied and collected on any [excisable goods which are produced or manufactured,- (i) * * * * * * (ii) by a hundred per cent export-oriented undertaking and brought to any other place in India, shall be an amount equal to] the aggregate of the duties of customs which would be leviable under the Customs Act, 1962 (52 of 1962) or any other law for the time being in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factured by Government. (2) The Central Government may, by notification in the Official Gazette, fix, for the purpose of levying the said duties, tariff values of any articles enumerated, either specifically or under general headings, in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as chargeable with duty ad valorem and may alter any tariff values for the time being in force. (3) Different tariff values may be fixed- (a) for different classes or descriptions of the same excisable goods; or (b) for excisable goods of the same class or description- (i) produced or manufactured by different classes of producers or manufacturers; or (ii) sold to different classes of buyer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while it is in session, for a total period of thirty days which may be comprised in one session, or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or notification or order, or both Houses agree that the rule should not be made or notification or order should not be issued or made, the rule or notification or order shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification or order. * * * * * ..... X X X X Extracts X X X X X X X X Extracts X X X X
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