Question : ADDUTIONAL EXCISE DUTY



(a) whether during the period of Tenth Finance Commission and Eleventh Finance Commission, Government of India collected Additional Excise Duty (AED) from various states on Sugar, Textile and Tobacco;

(b) if so, the details of AED collected by the Government during the above period; State-wise and item-wise;

(c) whether a part/share thereof has been paid to the respective State Government;

(d) if so, the details of the amount paid to the State Governments, State-wise and item-wise; and

(e) the ratio with which this amount was paid to the State Government?

Answer given by the minister


MINISTER OF STATE IN THE MINISTRY OF FINANCE (SHRI S.S.PALANIMANICKAM)

(a) Yes. Sir.

(b) Total Revenue collected from `Additional Excise duty in liew of Sales Tax` during the period 1995-96 to 2004-05 is furnished as below:

Additional Duties of Excise in liew of Sales Tax (ADEST)

(i) During Tenth Finance Commission:

Sl.No.	Head	Revenue collected through ADEST (in Rs. crore)	1995-96	1996-97	1997-98	1998-99	1999-00
1. Sugar 392 433 432 445 456 2. Tobacco 1233 1379 1544 1714 1731 3. Textile 1292 1478 833 801 712 Total 2917 3290 2809 2960 2899


(ii) During Eleventh Finance Commission:
Sl.No.	Head	Revenue collected through ADEST (in Rs. crore)	2000-01	2001-02	2002-03	2003-04	2004-05#
1. Sugar 508 541 549 600 618 2. Tobacco 1716 1806 1757 1806 1987 3. Textile 732 613 305 109 33 Total 2956 2960 2611 2515 2638
#Provisional.

(c),(d)&(e) State-wise distribution of net proceeds of union taxes and duties is done on the basis of recommendation of the Finance Commission from a common divisible pool. Hence, linking collection of a particular tax such as AED to devolution to any state is not possible. Additional Duties of Excise in liew of Sales Tax (ADEST)