Download free sample and get upto 30% off on mrprental. 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%. Each such act dealt with one or same type of commodities. Levy and collection of duty, indicating amount of duty in price of goods, powers and duties of officers and land holders, central excise act 1944, advance, rullings, settlementofcases, adjudicationofconfiscationsandpenalties, appeals, presumptionastodocuments, supplementalprovisions, customs excise and gold control appellate tribunal procedure rules1982, orders under section37b. This is the basic law related to the levy and collection of duties of central excise. As per section 2f of central excise act, 1944 cea, manufacture includes any process. In this schedule, heading, subheading and tariff item mean respectively a heading, subheading and tariff item in the first schedule to the central excise tariff act, 1985 5 of 1986.
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. 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. Levied under the section 3 of the central excise act, 1944. Power not to recover duty of excise not levied or short levied as a result of general. The rates of basic excise duty are given in the schedule to the central excise tariff act, 1985. An act to consolidate and amend the law relating to central duties of excise chapter v settlement of cases section 31. Chapter iia indicating amount of duty in the price of goods, etc. Cbec exempt excise duty on goods in fourth schedule to. 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. Ivd central excises, dated the 28th february, 1944.
Ii a indicating amount of duty in the price of goods, etc. Central excise act 1944 section 11 page 9 judgments. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Central excise is a levy tax, levied on a commodity manufactured within the country by the union government by an act of parliament usually in the finance bill, in the presentation of the budget in the parliament, generally on the last working day of february every year by notifying under a tariff. The central excise rules, 1944 josh and mak international. In earlier part of nineteenth century the british tax collection system as far as commodity taxes are concerned were governed by many regulations and some enactments. 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. An act to consolidate and amend the law relating to central duties of excise and to salt. Section 11ab interest on delayed payment of duty omitted.
Central excise act 1944 chapters from chapter i vii. Download as pptx, pdf, txt or read online from scribd. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. 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. This act may be called the central excise act, 1944. They both talk about valuation of goods, with detailed explanation. Buy the central excise act, 1944 by pdf online from company secretary.
In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods. Power of central government to charge excise duty on the basis of capacity of production in respect of notified goods. 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. Special offer on gst package for cas as per the mou with icai. Special audit in cases where credit of duty availed or utilized is not. Prior to 1944 there were 16 individual acts which levied excise duty. Central excise act 1944 section 35ff citation 37183 bare. Officers required to assist central excise officers. Eximkey india dgft, customs, excise, export import policy. 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. Section 35f of central excise act, 1944 caclubindia. 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 finance department of revenue, specified in. Tax paid at the time of manufacture of some goods as per the government rules.
Special excise duty is levied at the rates specified in the second schedule to central excise tariff act, 1985. 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. Referencer customs central excise service tax central excise. Basic excise duty, imposed under section 3 of the central excises and salt act of 1944 on all excisable goods other than salt produced or manufactured in india, at the rates set forth in the. Chapter iiipowers and duties of officers and landholders. Provided that the amount of duty of excise as determined by the 99.
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. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india. Sections of central excise act 1944, as made applicable to service tax. Government of india ministry of finance department of revenue notification no. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Section 11ab interest on delayed payment of duty omitted central excise act, 1944. Price of goods to indicate the amount of duty paid.
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