Central excise areas of law law library advocatekhoj. Whereas it is expedient to consolidate and amend the law relating to central duties of excise on goods manufactured or produced in certain parts of india. This is the basic law related to the levy and collection of duties of central excise. Ii a indicating amount of duty in the price of goods, etc. Excise act 1994 act 141994 proclaimed by proclamation no. Commissioner of central excise under section 35, as it stood immediately before the appointed day.
During the past 65 years, the department had travelled a long way in. The central excise act, 1944 was created to ensure that laws concerning the central duties of excise on any goods or products manufactured within the length and breadth of india, could be consolidated as well as amended by the central government. In this chapter, unless the context otherwise requires. Download this app from microsoft store for windows 10 mobile, windows phone 8. Agent of owner of goods, factory or warehouse to be deemed owner for certain purposes. Scribd is the worlds largest social reading and publishing site. Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of gst issued click here. Presentation mode open print download current view. Special offer on gst package for cas as per the mou with icai. Buy the central excise act, 1944 by pdf online from company secretary. The central excises and salt act, 1944 presently known as the central excise act, 1944 was enacted on 24th february, 1944 by amalgamating 16 legislations governing taxation on various commodities. Seeks to exempt duties of excise on goods falling within fourth schedule to central excise act, 1944, in excess of amount calculated at the rate of 50%. In exercise of the powers conferred by sections 6,12 and 37 of the central excises and salt act, 1944 1 of 1944, the central government is pleased to apply in the adapted form set out below certain provisions of the sea customs act, 1878 viii of 1878, and to make the following rules for.
However this act does not contain the rate at which duties are imposed 4. In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944, the central government hereby makes the following rules further to amend the central excise rules, 1944 namely. Jul 10, 2015 considering the fact that amendment in law has to be prospective unless made retrospective in express terms the disputelis which was created before 01. Central excise act free download as powerpoint presentation. Acts and rules are also very important since the excise law is procedure oriented. Download the central excise act, 1944 by pdf online buy the central excise act, 1944 by pdf online from company secretary. Central excise act 1944 provides the provision of levy and central tariff act 1985 provides for rate of duty. All these acts were consolidated and a consolidating act was passed in 1944 called as central excises and salt act, 1944 which came into effect from 28th february 1944. Notification makes amendments in central excise rules 1944. Central board of excise and customs home page of central. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, ind slideshare uses cookies to improve functionality and performance, and to provide you with relevant advertising. Central government and rupees respectively by section 3 and the second schedule of. Union government has power to under article 246 of constitution to make rules and amendment in the excise duty laws. Valuation of excisable goods for purposes of charging of duty.
Excise of duty prescribed on advalorem basisrecovery ofleave to appeal was granted to consider whether under central excise and salt act, 1944, sections 3, 3c and 4 read with schedule thereof, excise duty prescribed on advalorem basis under the act could be charged and recovered as a consequence of sro. The central excises and salt act, 1944 provides for the levy and collection of duties of excise on all excisable goods specified in the first schedule to that act. Every notification issued under subrule 1, and every order made under subrule 2 of rule 8 of the central excise rules, 1944, and in force immediately before the commencement of the customs and central excise laws amendment act, 1987 shall be deemed to have been issued or made under the provisions of this section and shall continue to have the same force and effect after such commencement until it is amended, varied, rescinded or superseded under the provisions of this section. Central excise act, 1944 bare acts law library advocatekhoj. In every statute, to ensure due compliance of law, preventive and investigative provisions are incorporated. Central excise act 1944 section 35b citation 37176. Excise and customs reporter v november, 2014 a article rticle 25 section 35f of central excise act, 1944 and section 129e of customs act, 1962 have been substituted by new provisions, with effect from 6th august, 2014, that is the date from which the finance act no. Central excise manuals ready reckoners home list manuals central excise this law all income tax gst customs fema companies law indian laws wealthtax service tax cenvat credit central excise. Central excise act 1944 section 35b citation 37176 bare. Apr 10, 20 one such instance of delegated legislation conferring the power upon the government to exempt payment of tax is section 11c of the central excise act, 1944.
The central excise rules, 1944 josh and mak international. Ivd central excises, dated the 28th february, 1944. Every notification issued under subrule 1, and every order made under subrule 2 of rule 8 of the central excise rules, 1944, and in force immediately before the commencement of the customs and central excise laws amendment act, 1987 shall be deemed to have been issued or made under the provisions of this section and shall continue to have the same force and effect after such. Central excise officer may, serve, subsequent to any notice or notices served under any of those subsections, as the case may be, a statement, containing the details of duty of central excise not levied or paid or shortlevied or shortpaid or erroneously refunded for. The central excise act, 1944, indian bare acts at, a website for indian laws and bareacts, legal advice and law documents in india. Central excise manual, chapter17, search, seizure, arrest. These are section 4, which determines goods value for the purpose of charging of excise duty.
I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. These can be detached and shifted to another location without damaging them. Central excise act 1944 section 35ff citation 37183. They both talk about valuation of goods, with detailed explanation. This act classifies various goods on which central excise duties are levied. Excise officer under this act or the rules made thereunder j. Under this provision the central government is empowered to exempt levy of central excise duty to legitimize practices of nonpayment or shortpayment of the duty in the industry.
Power not to recover duty of excise not levied or short levied as a result of general practice 12 application of the provisions of act no. In exercise of the powers conferred by section 11bb of the central excises act, 1944 1 of 1944 and in supersession of the notification of the government of india in the ministry of finance department of revenue, no. Interest on delayed refund of amount deposited under the proviso to section 35f where an amount deposited by the appellant in pursuance of an order passed by the commissioner appeals or the appellate tribunal hereinafter referred to as the appellate authority, under the first proviso to section 35f, is required to be refunded consequent upon the order of the appellate authority. Where under this act or by the rules made thereunder anything is liable to.
Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Each such act dealt with one or same type of commodities. Some of these measures are not expressly provided under the central excise act, 1944 but have been adopted from the customs. However this act does not contain the rate at which duties are imposed.
An act to consolidate and amend the law relating to central duties of excise. All the above factors are taken into consideration for the purpose of study. In respect of duty and any other sums of any kind payable to the central government under any of the provisions of this act or of the rules made thereunder, the officer empowered by the 1 central board of excise and customs constituted under the central boards of revenue act. Powers of central excise officers 1 a central excise officer may exercise the powers and discharge the duties conferred or imposed under this act on any. During the past 65 years, the department had travelled a long way in the service of the nation and industry as well. One such instance of delegated legislation conferring the power upon the government to exempt payment of tax is section 11c of the central excise act, 1944. Duties specified in the the first schedule and the second schedule 4. Under the central excise act, 1944 and the rules made thereunder for collection of appropriate amount of excise duty the preventive and investigative provisions such as search, seizure, summons, arrest are provided for. Designation of proper officer under central excise rules, 1994. Considering the fact that amendment in law has to be prospective unless made retrospective in express terms the disputelis which was created before 01.
This notification makes amendments in central excise rules 1944, in rule 173 s. Government of india ministry of finance department of revenue notification no. Download free sample and get upto 30% off on mrprental. Goods producedmanufactured in india are liable to excise. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Schedule to the central excise tariff act, 1985 5 of 1986 as amounting. Amended by the central excise tariff amendment ordinance, 2002. In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services.
Download the central excise act, 1944 by pdf online. In section 4a of the central excise act, 1944 hereinafter referred to as the central excise act, in subsection 1, for the words and figures standards of weights. Full text containing the act, central excise act, 1944, with all the sections, schedules, short title, enactment date, and footnotes. Section 35f of central excise act, 1944 caclubindia.
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