Schedule to the central excise tariff act, 1985 5 of 1986 as amounting. 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. The central excise rules, 1944 josh and mak international. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Central excise act, 1944 bare acts law library advocatekhoj. Valuation of excisable goods for purposes of charging of duty. Presentation mode open print download current view. Dec 15, 2011 today, im going to discuss such two sections of central excise act, 1944.
Notification makes amendments in central excise rules 1944. Union government has power to under article 246 of constitution to make rules and amendment in the excise duty laws. 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%. Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of gst issued click here. 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. Government of india ministry of finance department of revenue notification no.
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. Central excise act 1944 section 35ff citation 37183. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. Central excise act 1944 provides the provision of levy and central tariff act 1985 provides for rate of duty. 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. Ivd central excises, dated the 28th february, 1944. Scribd is the worlds largest social reading and publishing site. Section 35f of central excise act, 1944 caclubindia. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods. Duties specified in the the first schedule and the second schedule 4. 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. Central excise act 1944 section 35b citation 37176 bare. Cbec exempt excise duty on goods in fourth schedule to.
Special offer on gst package for cas as per the mou with icai. 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. Ii a indicating amount of duty in the price of goods, etc. These are section 4, which determines goods value for the purpose of charging of excise duty. They both talk about valuation of goods, with detailed explanation.
Central excise manual, chapter17, search, seizure, arrest. 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. 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 presently known as the central excise act, 1944 was enacted on 24th february, 1944 by amalgamating 16 legislations governing taxation on various commodities. 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. 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. 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. Some of these measures are not expressly provided under the central excise act, 1944 but have been adopted from the customs. Central excise areas of law law library advocatekhoj. Excise officer under this act or the rules made thereunder j. Central board of excise and customs home page of central. Buy the central excise act, 1944 by pdf online from company secretary. Designation of proper officer under central excise rules, 1994. These can be detached and shifted to another location without damaging them.
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. 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. Central government and rupees respectively by section 3 and the second schedule of. 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. Where under this act or by the rules made thereunder anything is liable to. 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. 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. 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 section 35b citation 37176. In this chapter, unless the context otherwise requires. However this act does not contain the rate at which duties are imposed 4. 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. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Acts and rules are also very important since the excise law is procedure oriented. Excise act 1994 act 141994 proclaimed by proclamation no. Download the central excise act, 1944 by pdf online. During the past 65 years, the department had travelled a long way in.
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. Download free sample and get upto 30% off on mrprental. An act to consolidate and amend the law relating to central duties of excise. 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. However this act does not contain the rate at which duties are imposed. In every statute, to ensure due compliance of law, preventive and investigative provisions are incorporated. Agent of owner of goods, factory or warehouse to be deemed owner for certain purposes. Goods producedmanufactured in india are liable to excise. Sro 448i2000 dated the 1st july, 2000, the central board of revenue is pleased to direct that, subject to paragraph 2, the collector. Download the central excise act, 1944 by pdf online buy the central excise act, 1944 by pdf online from company secretary. Considering the fact that amendment in law has to be prospective unless made retrospective in express terms the disputelis which was created before 01. Amended by the central excise tariff amendment ordinance, 2002. 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. The central excise act, 1944, indian bare acts at, a website for indian laws and bareacts, legal advice and law documents in india.
Commissioner of central excise under section 35, as it stood immediately before the appointed day. Full text containing the act, central excise act, 1944, with all the sections, schedules, short title, enactment date, and footnotes. Central excise act free download as powerpoint presentation. 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. This notification makes amendments in central excise rules 1944, in rule 173 s. All the above factors are taken into consideration for the purpose of study. Each such act dealt with one or same type of commodities. This is the basic law related to the levy and collection of duties of central excise. Download this app from microsoft store for windows 10 mobile, windows phone 8. This act classifies various goods on which central excise duties are levied. Prior to 1944 there were 16 individual acts which levied excise duty. During the past 65 years, the department had travelled a long way in the service of the nation and industry as well.
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