Npdf central excise act 1944

However this act does not contain the rate at which duties are imposed 4. 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. This is the basic law related to the levy and collection of duties of central excise. This provision, inserted in the 1944 act in 1978, has been the source of relief to various. Section 37 the central excise act, 1944 laws and bare. 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. These are section 4, which determines goods value for the purpose of charging of excise duty. Act of 1944 on all excisable goods other than salt produced or manufactured in. Home page of central board of indirect taxes and customs. 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. Special audit in cases where credit of duty availed or utilized is not.

Section 35f of central excise act, 1944 caclubindia. India, at the rates set forth in the schedule to the central excise tariff act, 1985. 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, 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. The process of recovery of arrears starts with confirmation of demand.

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. Duties specified in 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. 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. Excisable goods under central excise act,1944 cakart. Power to summon persons to give evidence and produce documents. Download the central excise act, 1944 by pdf online. Schedule as being subject to a duty of excise and includes salt k. An act to consolidate and amend the law relating to central duties of excise. 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. The central excise rules, 1944 josh and mak international. 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. 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. Exemption, judicial construction, central excise act, india.

For the recovery of dues action is to be taken under section i 1 of the central excise act. App features complete central excise act and rules in. 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. Today, im going to discuss such two sections of central excise act, 1944. Buy the central excise act, 1944 by pdf online from company secretary. Eximkey india dgft, customs, excise, export import policy. Central excise act, 1944, which imposes a duty of excise on goods manufactured or produced in india. Entry no 84 duties of excise on tobacco and other goods manufactured or produced in india. They both talk about valuation of goods, with detailed explanation.

Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india. In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. Statement of objects and reasons vide gazette of india, 1943, partv, page 243. Cbec exempt excise duty on goods in fourth schedule to. Procedure for demand recovery of dues of central excise. Schedule of the central excise act, 1944 1 of 1944 shall be substituted c the clauses 2 and 3 shall be omitted. Faq on swachh bharat cesssbc 286 kb act 797 kb rules. Excisable goods under central excise act, 1944 section 2d of central excise act, 1944. Owners or occupiers of land to report manufacture of contraband excise. An act to consolidate and amend the law relating to central duties of excise and to salt. 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.

Prior to 1944 there were 16 individual acts which levied excise duty. Central excise act 1944 section 11aa interest on delayed. 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. We have analysed following two entries relating to excise act 1944 union list. Section 5a the central excise act, 1944 laws and bare. 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. 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. Explanation to section 2d provides that goods include any article material or. Relaxing jazz for work and study background instrumental concentration jazz for work and study duration. Ivd central excises, dated the 28th february, 1944. Officers required to assist central excise officers. 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. Introduction to central excise act 1944 with special.

I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. In exercise of such powers the central government has issued notification no. Central government and rupees respectively by section 3 and the second schedule of. 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. Download free sample and get upto 30% off on mrprental. 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. Excise duty types of excise duty there are three different types. What will be impact of amendment in section 35f of the central excise act, when appeal is filed after 06. Ii a indicating amount of duty in the price of goods, etc. 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.