APEA Section 21 : Excise Duty or Countervailing Duty on Excisable Articles
Act
Summary
Section 21 of the Andhra Pradesh Excise Act, 1968, empowers the government to levy excise duties on articles manufactured within the state and countervailing duties on those imported from other parts of India. The rates, specified through notifications, must not exceed the limits set in the Schedule. Different rates may apply to various articles and methods of duty collection.
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Explanation using Example
Example 1: Local Brewery in Andhra Pradesh
Introduction: A local brewery, "Andhra Brews," manufactures craft beer in Andhra Pradesh. The government issues a notification to levy an excise duty on all beer produced within the state.
Application: According to Section 21(1) of The Andhra Pradesh Excise Act, 1968, the government can impose an excise duty on excisable articles manufactured in the state. The notification specifies a duty rate of 10% on the sale price of beer.
Outcome: Andhra Brews must calculate and pay the 10% excise duty on each sale of their beer. Non-compliance could lead to penalties under the Act, such as fines or suspension of their manufacturing license.
Conclusion: Compliance ensures Andhra Brews can continue operations without legal hindrance, while non-compliance risks financial penalties and operational disruptions.
Example 2: Importing Whiskey from Karnataka
Introduction: A liquor distributor in Andhra Pradesh, "Spirits Unlimited," imports whiskey from Karnataka to sell locally.
Application: Under Section 21(2) of The Andhra Pradesh Excise Act, 1968, the government can levy a countervailing duty on excisable articles produced elsewhe...
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