Central excise act 1944, chapterii, levy and collection of duty, valuation of excisable goods, charging duty of excise, valuation of excisable goods, retail sale price, remission of duty on goods, deficient in quantity, power to grant exemption, registration of certain persons, restriction on possession of excisable goods, offences and penalties, offences by companies, powers of court. Central excise tariff act is based on the harmonized system of nomenclature hsn. An act to consolidate and amend the law relating to central duties of excise. These are section 4, which determines goods value for the purpose of charging of excise duty.
The salt amendment act transferred the madras salt department to the administrative control of government of india in 1926. Considering the fact that amendment in law has to be prospective unless made retrospective in express terms the disputelis which was created before 01. An act to consolidate and amend the law relating to central duties of excise and to salt. Application of certain provisions of act 1 of 1944. Cbec exempt excise duty on goods in fourth schedule to. 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. In this act, save as otherwise expressly provided and unless the context otherwise requires, references to the expressions duty. Eximkey india dgft, customs, excise, export import policy. What types of duties are levied under section 3 of the central excise act, 1944.
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 notified goods. Duties of excise collected form the buyer to be deposited. Download the central excise act, 1944 by pdf online. Price of goods to indicate the amount of duty paid thereon. Power not to recover duty of excise not levied for shortlevied.
Section 2d of central excise act defined excisable goods as goods specified in the schedule to central excise tariff act, 1985 as being subject to a duty of excise and includes salt. Exemption from certain provisions no rebate of excise duty on export. 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. Central excise act 1944 section 35ff citation 37183 bare. Ivd central excises, dated the 28th february, 1944. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india. Power not to recover duty of excise not levied or short levied as a result of general practice. In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods. This is the basic law related to the levy and collection of duties of central excise. The provisions of the following sections of the central excise act, 1944 1 of 1944, as in force from time to time, shall apply, so far as may be, in relation to service tax as they apply in relation to a duty of excise. 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 legislation provides for the parameters for levy of duty like when it is to be charged, how the goods are to be valued for the purpose of duty, how the duty would be regulated and administered such as provisions for discharge of excise liability, filing returns, powers. Government of india ministry of finance department of revenue notification no. Ii a indicating amount of duty in the price of goods, etc. Dec 15, 2011 today, im going to discuss such two sections of central excise act, 1944. The provisions of these rules shall apply to a person who is liable to pay the duty or duties of excise leviable on goods falling under chapter 62 of the first schedule to the central excise tariff act, 1985 5 of 1986 under rule 7aa as if such goods have been manufactured by him. Download as pptx, pdf, txt or read online from scribd. 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 was a major milestone in the centralisation of modern day central excise department. Chapter iia indicating amount of duty in the price of goods, etc. The excise duty collections in 200607 was rs 1,17, 266 crore. Price of goods to indicate the amount of duty paid. An act to consolidate and amend the law relating to central duties of excise chapter v settlement of cases section 31. Referencer customs central excise service tax central excise. Central excise act 1944, chapterii, levy and collection of.
Today, im going to discuss such two sections of central excise act, 1944. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. However, duty cannot be imposed thereon simply by virtue of the explanation added under section 2d of the central excise act, 1944 as it does not involve any manufacturing activity. The central excise rules, 1944 josh and mak international. Subject to the provisions of section 11ac of the central excise act, 1944, following offences have been prescribed under rule 25i of the central excise rules, 2002removal of any excisable goods in contravention of any of the provisions of these rules or the notifications issued under these rules. They both talk about valuation of goods, with detailed explanation. Unless the subject or the context otherwise requires, in this act, a product or service subject to excise duty means any product or service which is subject to the excise duty pursuant to this act or other law in force. Download free sample and get upto 30% off on mrprental. However this act does not contain the rate at which duties are imposed 4. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Section 35f of central excise act, 1944 caclubindia. 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%.
The high court concluded that though bagasse is an agricultural waste of sugarcane, it is a marketable product. Section 83 application of certain provisions of act 1 of. Whereas it is expedient to consolidate and amend the law relating to. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. The central excises and salt act, 1944 indian kanoon. Claim for refund of duty and interest, if any, paid on such duty.
Any person claiming refund of any duty of excise may make an application for refund of such duty to the 90 assistant commissioner of central excise or deputy commissioner of central excise before the expiry of 3one year 4from the relevant date 93 94 in such form and manner as may be prescribed and the application shall be accompanied by such documentary or other evidence including. Clause 7 of the bill seeks to amend section 3a of the central excise act, 1944, which provides for levy of central excise duty on the basis of capacity of production in respect of notified goods, so as to replace the reference to the first schedule and the second schedule to the central excise tariff act, 1985, with reference to the proposed. These duties levied under the additional duties of excise goods of special importance act, 1957 are in addition to the duties payable under the central excise act, 1944. This erstwhile collectorate was having wide jurisdiction of. Rapid revision on central excise my thoughts on indirect. 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. Buy the central excise act, 1944 by pdf online from company secretary. The education act 1944 made it a duty of local education authorities to provide school. Explanation 2 appended to this subsection makes provisions for the applicability of section 11ab of the central excise act, 1944. Statement of objects and reasons vide gazette of india, 1943, partv, page 243. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. The central excise act, 1944 this act governs the levy of excise duty. 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.
Thus, unless the item is specified in the ceta as subject to duty, no duty is levied. Central excise act 1944 complete act citation 51721 bare. 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. 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.
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