Overview of central excise act 1944 pdf download

Departmental circular nor a manual of instructions issued by the central board of. These are section 4, which determines goods value for the purpose of charging of excise duty. Tax paid at the time of manufacture of some goods as per the government rules. Customs tariff amendment act, 2003 the act puts in place a uniform commodity classi. Services received is voice and data call circuits, direct dial ivr system etc. Statutory framework central excise act, 1944 central excise rules, 2002 cenvat credit rules, 2004 central excise valuation determination of price of excisable goods rules, 2000 central excise tariff act, 1985 ceta central excise determination of retail sale price of excisable goods rules, 2008. An act to consolidate and amend the law relating to central duties of excise chapter v settlement of cases section 31. Central excise over view free download as powerpoint presentation. Central excise act 1944 complete act citation 51721. 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. Short title, extent and commencement 1 this act may be called the customs act, 1962. Download the central excise act, 1944 by pdf online. Section 37b instructions to central excise officers central excise act, 1944. Entry no 84 duties of excise on tobacco and other goods manufactured or produced in.

The duty is, however, liable to be paid only at the time of removal from the factory in the manner prescribed under rule 8. The central government levied excise duty under the central excise act, 1944. In this chapter, unless the context otherwise requires, a assessee means any person who is liable for payment of excise duty assessed under this act or. For purpose of sub section 1, the central excise officer shall be entitled to use all the materials and other information produced by the assessee before the settlement commission or the result of the inquiry held or evidence recorded by the settlement commission in the course of the. Schedule as being subject to a duty of excise and includes salt k. Duties specified in the the first schedule and the second schedule 4. Central excise act 1944 latest breaking news, pictures, videos, and special reports from the economic times. Introduction to central excise act 1944 with special emphasis. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied.

This duty is levied under section 31a of central excise act. As per section 2f of central excise act, 1944 cea, manufacture includes any process. Power of central government to charge excise duty on the basis of capacity of production in respect of. For purpose of subsection 1, the central excise officer shall be entitled to use all the materials and other information produced by the assessee before the settlement commission or the result of the inquiry held or evidence recorded by the settlement commission in the course of the. Indicating amount of duty in the price of goods, etc. Ivd central excises, dated the 28th february, 1944, sections 6,12 and 37 of the central excises and salt act, 1944, central government,provisions of sea customs act, 1878, rules for the purpose of the assessment and collection of the duties imposed by the first mentioned act.

Introduction to central excise act 1944 with special. Excise duties are of following types i basic excise duty. In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944 and in supersession of the central excise no. As per section 2a of central excise act, basic excise duty is termed as cenvat with effect from 1252000. Section 37b instructions to central excise officers. An act to consolidate and amend the law relating to central duties of excise chapter via appeals section 35. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. Section3 duties specified in the first schedule and the second schedule to the central excise tariff act, 1985 to be levied section3a power of central government to charge excise duty on the basis of capacity of production in respect of notified goods. Recovery under section 11a of central excise act, 1944 the mischievous heading of section 11a of the central excise act, 1944 which reads as recovery of duties not levied or not paid or shortlevied or shortpaid or erroneously refunded generally leads to the misconception that all the central excise duties not levied or not paid or shortlevied or shortpaid or erroneously refunded are. Dec 15, 2011 today, im going to discuss such two sections of central excise act, 1944. Notifications central board of indirect taxes and customs. Arbitration and reconciliation act, 1996 law relating to alternate redressal of disputes amongst parties.

Central excise act 1944 complete act citation 51721 bare. Download indian law ebooks, law acts, law articles, law. We have analysed following two entries relating to excise act 1944 union list. Central excise act, 1944 was enacted on 24th february, 1944 by amalgamating. The tax was charged on the manufacture of goods which were meant for domestic. Central board of excise and customs, the governing body for. They both talk about valuation of goods, with detailed explanation. 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, 1944 the central excise act, 1944. Based on the material downloaded from cbec website. 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. Hitherto, the introduction of a new central duty of excise has required the enactment of selfcontained law and the preparation of a separate set of statutory rules. Special offer on gst package for cas as per the mou with icai.

The excises and salt act, 1944 national board of revenue. Entry no 84 duties of excise on tobacco and other goods manufactured or produced in india except alcoholic liquors. Buy the central excise act, 1944 by pdf online from company secretary. The banks are required to download the master directories of the registered. Duties specified in the the first schedule and the second schedule to the central excise tariff act, 1985 to be levied. This act had replaced not less than 10 separate excise acts and 11 sets of statutory rules besides 5. Central government and rupees respectively by section 3 and the second schedule of. Considering the fact that amendment in law has to be prospective unless made retrospective in express terms the disputelis which was created before 01.

Be it enacted by parliament in the thirteenth year of the republic of india as follows. In this chapter, unless the context otherwise requires, a assessee means any person who is liable for payment of excise duty assessed under this act or any other act and includes. India, where the central government has fixed a tariff value for the like article produced or manufactured in india under subsection 2 of section 3 of the central excise act, 1944 1 of 1944 the value of the imported article shall be deemed to be such tariff value. Agent of owner of goods, factory, warehouse or establishment,organization or undertaking providing or rendering services to be deemed owner for certain purposes. Search in central excise act, 1944 1 third schedule. As per the section 37 of the finance act, 1978 special excise duty was attracted on all excisable goods on which there is a levy of basic excise duty under the central excises and salt act, 1944. Download as pptx, pdf, txt or read online from scribd. Valuation of excisable goods for purposes of charging of duty. The provisions of the central excise act, 1944 and rules made there under, notifications.

The central excises and salt act, 1944 presently known as the central excise act, 1944 was enacted on 24 th february, 1944 by amalgamating 16 legislations governing taxation on various commodities. Eximkey india dgft, customs, excise, export import policy. Download this app from microsoft store for windows 10 mobile, windows phone 8. Indian central excise rules, 1944, notification no. Central excise act 1944 section 35ff citation 37183. Ivd central excises, dated the 28th february, 1944. Ppt central excise central excise statutory framework. Very concise notes of cex with charts and diagrams where relevant. 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. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. 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.

Download free sample and get upto 30% off on mrprental. The central excise act, 1944, indian bare acts at, a website for indian laws and bareacts, legal advice and law documents in india. This is the basic law related to the levy and collection of duties of central excise. Central excise act 1944 news and updates from the economic. Today, im going to discuss such two sections of central excise act, 1944.

However this act does not contain the rate at which duties are imposed 4. An overview of central excise duty, 1944 applied taxation submitted to submitted by ca manoj kumar yadav ashim roy. Central excises and salt act,1944 on all excisable goods other than salt which are produced or manufactured in india at the rates set forth in the schedule to. Taxation central excise act, 1944 governs duty levied on manufacture. The central excise rules, 1944 josh and mak international. Scribd is the worlds largest social reading and publishing site.

Central excise act 1944 blogs, comments and archive news on. Download indian law ebooks, law acts, law articles, law software and legal materials. Download this legal dictionary software for free of cost. December, 1962 an act to consolidate and amend the law relating to customs. Central excise act 1944 section 35ff citation 37183 bare. Aug 17, 2014 we have analysed following two entries relating to excise act 1944 union list. Section3 duties specified in the first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Apr 23, 2020 central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Special excise duty is levied at the rates specified in the second schedule to central excise tariff act, 1985. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india.