Page 341 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—25% Hkkjrh; dj iz.kkyh

(iii) bu djksa ls y?kq vkSj oqQVhj m|ksxksa dks izksRlkgu fn;k tk ldrk gS D;ksafd fey fufeZr oLrqvksa ij uksV
dj yxkdj] oqQVhj m|ksxksa dh oLrqvksa dks bl dj ls eqDr fd;k tk ldrk gSA
(iv) bl dj dk iz;ksx eqnzk&LiQhfr dks fu;fU=kr djus osQ fy, fd;k tk ldrk gSA

mRiknu dj osQ izdkj (Kinds of Excise Duties)

mRiknu dj dks rhu Hkkxksa esa foHkkftr fd;k tk ldrk gSµ(v) vk/kjHkwr mRiknu dj] (c) fo'ks"k dj] ,oa
(l) fcozQh dj osQ LFkku ij vfrfjDr mRiknu djA

mRiknu dj osQ <k¡ps esa le;≤ ij ifjorZu gksrs jgs gSaA 1957 ls vfrfjDr mRiknu dj yxk;k x;kA bldh
izkfIr;k¡ jkT; ljdkjksa esa forfjr dj nh tkrh gSaA
mRiknu dj osQ i{k esa roZQ
(i) ;s dj mRiknd ,oa ykspiw.kZ gksrs gSaA
(ii) foyflrk dh oLrqvksa ij maQPkh nj ls dj yxkdj vehj O;fDr;ksa ls vf/d vk; izkIr dh tkrh
gS rFkk vk; dh vlekurk dks nwj fd;k tk ldrk gSA
(iii) gkfudkjd oLrqvksa ij dj yxkdj miHkksx dks fu;fU=kr fd;k tk ldrk gSA
(iv) ;s dj lqfo/ktud gksrs gSa D;ksafd miHkksDrkvksa ls bUgssa ljyrk ls olwy fd;k tk ldrk gSA

mRiknu dj osQ foi{k esa roZQ
(i) bu djksa dk fofu;ksx ,oa mRiknu ij izfrowQy izHkko iM+rk gSA
(ii) lkekU; miHkksx oLrqvksa ij dj yxkus ls fu/Zu oxZ dk miHkksx de gks tkrk gSA
(iii) oLrqvksa ij miHkksx de gks tkus ij ljdkjh jktLo Hkh de gks tkrk gSA

osQUnzh; mRikn 'kqYd dk i;kZIr foLrkj 1960 rFkk 1970 osQ n'kdksa esa gqvkA 1944&75 esa djhc 128 oLrq lewgksa
ij ;g dj yxk gqvk FkkA bu oLrqvksa esa fufeZr oLrq] dPph lkexzh rFkk eè;orhZ oLrq lHkh 'kkfey FkhaA dPph
lkexzh rFkk eè;orhZ oLrqvksa ij mRikn 'kqYd dk izikrh (Cascading) izHkko iM+rk gS tks vkfFkZd [;ky ls
mfpr ugha gSA ,y- osQ- >k lfefr] nh?kZdkyhu jktdks"kh; uhfr rFkk psY;kg lfefr us ;g fliQkfj'k dh fd
foLr`r mRikn 'kqYd osQ cqjs ifj.kkeksa ls cpus osQ fy, VAT dk yxkuk t:jh gSA 1986&87 osQ osQUnzh; ctV
esa la'kksf/r ewY; lao/Zu dj (MODVAT) dks yxk;k x;kA blosQ yxkus dk izeq[k mís'; mRikn 'kqYd osQ
oSQlosQ¯Mx izHkko dks de djuk FkkA
2000&01 osQ ctV esa mRikn 'kqYd esa egÙoiw.kZ lq/kj fd, x,A mRiknu osQ pj.k esa 16 izfr'kr dh ,d nj
ij osQfUnz; ewY; lao/Zu dj (CENVAT) dks yxk;k x;kA oqQN fo'ks"k oLrqvksa ij 8%] 16% rFkk 24% dh
rhu njksa ij fo'ks"k mRikn 'kqYd yxk, x,A 2001&02 esa bu rhu njksa dks de djosQ 16 izfr'kr dh ,d nj
dj nh xbZA 2002&03 osQ ctV dks is'k djrs gq, foÙk ea=kh us dgk fd fiNys nks o"kks± osQ lq/kjksa us eqdnesckth
dks dkiQh de dj fn;k gSA blfy, bl o"kZ esa 16 izfr'kr osQ fo'ks"k mRikn 'kqYd ls vusd oLrqvksa dks ckgj
dj fn;k rFkk bls osQoy 8 enksa ij gh ykxw j[kk x;kA
2002&03 osQ ctV esa ;|fi mRikn dj ls 91433 djksM+ #i, dh izkfIr dk vuqeku gS ysfdu] oqQy osQUnzh;
dj jktLo esa bldk va'k ?kVdj ek=k 39 izfr'kr gh jg x;kA
8. lhek 'kqYd (Custom Duties)
lhek 'kqYd mRiknu 'kqYd dh rjg oLrqvksa ij yxk;k tkrk gSA lhek 'kqYd ;k rks ewY;kuqlkj (Ad-valorem)

yxk, tkrs gSa vFkok ifjek.kkuqlkj (Specific)A ewY;kuqlkj vFkok ;FkkewY;u dj oLrqvksa osQ ewY; osQ vuqlkj
yxk, tkrs gSa rFkk ,sls dj izxfr'khy gksrs gSaA ifjek.kkuqlkj yxk, x, djksa dks fof'k"V dj dgrs gSa tks oLrqvksa
dh la[;k] vkdkj ,oa Hkkj osQ vuqlkj yxk, tkrs gSa rFkk ,sls dj izfrxkeh gksrs gSaA

LOVELY PROFESSIONAL UNIVERSITY
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LOVELY PROFESSIONAL UNIVERSITY