Amendment status not verified — confirm the current text below against the official source.
Added by Act No.32 of 2017. Prohibition of cutting down or destroying [xxx] excise trees. Form and conditions of licence, etc. [Act No. 17 of 1968] 25 (a) Distillery Excise Tax (b) Brewery Excise Tax (c) Winery Excise Tax (d) Micro Brewery Excise Tax (e) Retail Shop Excise Tax (f) Elite Shop Excise Tax (g) Bar Excise Tax (h) Bonafide use of Excisable articles Excise Tax. (4) In addition to the fee prescribed in sub-sections (1), (2) and (3) above, the Commissioner or an Authorised Officer may levy and collect any of the following from the vendors or suppliers of excisable articles:- (a) Early payment discount (b) Trading fee (c) Bulk stock delivery discount (d) Registration fee (e) Brand Registration fee (f) Penalty for wrong dispatch (g) Penalty for slow/non-moving stock (h) Exemplary penalties in case of abnormal breakages. 26 [Act No. 17 of 1968] Explanation:- For the removal of doubts, it is clarified that any fees or charges by whatsoever name called, collected in pursuance of this section or clause (d) of section 22 or any other section of this Act or any rules made under this Act, from time to time, for granting any lease, license or exclusive privilege for different purposes mentioned in sub-section (1) of section 17, shall irrespective of the time, mode and manner of such collection, be deemed to be and always deemed to have been Excise duty or Countervailing duty on excisable articles levied and collected under section 21.]