Npdf central excise act 1944

Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. Eximkey india dgft, customs, excise, export import policy. These are section 4, which determines goods value for the purpose of charging of excise duty. What will be impact of amendment in section 35f of the central excise act, when appeal is filed after 06. 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this section and shall continue to have the same force and effect after such commencement until it is amended, varied, rescinded or superseded under the provisions of this section. An act to consolidate and amend the law relating to central duties of excise.

Central sales tax, 1956, which imposes sales tax on goods sold in interstate trade or commerce in indisale of property situated within the state 30. Relaxing jazz for work and study background instrumental concentration jazz for work and study duration. 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. Explanation to section 2d provides that goods include any article material or.

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. Procedure for demand recovery of dues of central excise. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Faq on swachh bharat cesssbc 286 kb act 797 kb rules. Schedule of the central excise act, 1944 1 of 1944 shall be substituted c the clauses 2 and 3 shall be omitted. Home page of central board of indirect taxes and customs.

For the removal of doubts, it is hereby clarified that for the purposes of section 3 of the customs tariff act, 1975 51 of 1975, the duty of excise leviable on the. In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, the central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods falling under the chapter, heading, subheading or tariff item of the first schedule to the central excise. India, at the rates set forth in the schedule to the central excise tariff act, 1985. Excise duty types of excise duty there are three different types. Central excise act, 1944, which imposes a duty of excise on goods manufactured or produced in india. This provision, inserted in the 1944 act in 1978, has been the source of relief to various. Ii a indicating amount of duty in the price of goods, etc. Ivd central excises, dated the 28th february, 1944. Prior to 1944 there were 16 individual acts which levied excise 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.

This is the basic law related to the levy and collection of duties of central excise. Special audit in cases where credit of duty availed or utilized is not. Section 11a 1 when any duty of excise has not been levied or paid or has been shortlevied or shortpaid or erroneously refunded, whether or not such nonlevy or nonpayment, short levy or short payment or erroneous refund, as the case may be, was on the basis of any. Entry no 84 duties of excise on tobacco and other goods manufactured or produced in india. Introduction to central excise act 1944 with special.

This act had replaced not less than 10 separate excise acts and 11 sets of statutory rules besides 5. However in more recent times, the central excise act, 1944 which prior to 1996, was known as the central excises and salt act 1944 is the main law relating to duties of excise on goods manufactured or produced in india and on salt. Moreover, section 12 of the central excise act, 1944, empowers the central government to apply the provisions of the customs act to the central excise also. Schedule as being subject to a duty of excise and includes salt k. Download the central excise act, 1944 by pdf online. In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, the central government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the government of india in the ministry of. As per explanation to section 2d of the central excise act, 1944, excisable goods means those goods specified in the schedule to central excise tariff act, 1985 as being subject to duty of excise and includes salt. Owners or occupiers of land to report manufacture of contraband excise. The central excise rules, 1944 josh and mak international.

Each such act dealt with one or same type of commodities. 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. Section 5a the central excise act, 1944 laws and bare. Central excise act 1944 section 11aa interest on delayed. Act of 1944 on all excisable goods other than salt produced or manufactured in. After exhausting the option of taking action as above, if dues remain unrecovered, action is to be taken under the provisions of section 142 of the customs act, 1962 which have been made applicable to like matters. Every person who manufactures or deals in excisable goods is required to obtain central excise registration as per rule 9 of the central excise rules, 2002. 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.

Central government and rupees respectively by section 3 and the second schedule of. The central excise act, 1944 1 of 1944 343 24th february, 1944 an act to consolidate and amend the law relating to central duties of excise. In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, the central government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in each of the notifications of. 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. App features complete central excise act and rules in. Statement of objects and reasons vide gazette of india, 1943, partv, page 243.

Officers required to assist central excise officers. Exemption, judicial construction, central excise act, india. Cbec exempt excise duty on goods in fourth schedule to. In exercise of such powers the central government has issued notification no. In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods. Power to summon persons to give evidence and produce documents. The central excise act was enacted on february 24, 1944 with an intention to consolidate and modify the legal principles dealing with central excise duties on commodities that are produced and fabricated in some parts of indian territory. Central excise act, 1944, action is to be taken under provisions of section 142 of the customs act, 1962 which have been made applicable in central excise cases, vide notification no. Central excise act, 1944 sections 17 and 38a central. Excisable goods under central excise act, 1944 section 2d of central excise act, 1944. They both talk about valuation of goods, with detailed explanation. Today, im going to discuss such two sections of central excise act, 1944. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india. However this act does not contain the rate at which duties are imposed 4.

An act to consolidate and amend the law relating to central duties of excise and to salt. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Buy the central excise act, 1944 by pdf online from company secretary. Download free sample and get upto 30% off on mrprental. Excisable goods under central excise act,1944 cakart. We have analysed following two entries relating to excise act 1944 union list.