Nov 30, 20 the central excise duty is levied as soon as the goods are manufactured or produced. Central excise act 1944 section 35ff citation 37183. Section 6 of the central excise act, 1944 read with rule 9 of the central excise rules, 2002 enlists the persons who are compulsorily required to get registered. Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes s.
Duties specified in first schedule and the second schedule to the central. However this act does not contain the rate at which duties are imposed. Faq on swachh bharat cesssbc 286 kb act 797 kb rules. General explanatory notes and additional notes additional duties of excise goods of special importance act, 1957 58 of 1957. However this act does not contain the rate at which duties are imposed 4. In this act, unless there is anything repugnant in the subject or context, 1 beer includes ale, stout, porter and all other fermented liquors usually made from malt. 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. An act to consolidate and amend the law relating to central duties of excise and to salt. Central excise department, or any person including an officer of the state government invested by the central board of excise and customs constituted under the central boards of revenue act, 1963 54 of 1963 with any of the powers of a central excise officer under this act. These goods are specifically created for the purpose of personal consumption. Be it enacted by parliament in the sixtyeighth year of the republic of. They shall come into force from the 1st day of march, 2002 rule 2.
Centralexcise manual centralexcise act 1944chapters centralexcise act 1957 excise rules. Central excise act central excise duty is a form of tax that is indirectly applicable to goods or products that are manufactured or produced within india. Act of 1944 on all excisable goods other than salt produced or manufactured in. Interest on delayed refund of amount deposited under the proviso to section. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, ind slideshare uses cookies to improve functionality and performance, and to provide you with relevant advertising. Revenue received from central excise about 2 lac crores stands in. Central excise act, 1944 bare acts law library advocatekhoj. Excise act 1994 act 141994 proclaimed by proclamation no.
Jan 05, 2018 cenvat credit rules, 2004 the law of central excise duties is governed by the following. Excise revenue means revenue derived or derivable from any payment, duty, fee, tax confiscation or fine imposed or ordered under the provisions of this act, or of any other law for time. Special audit in cases where credit of duty availed or utilized is not. 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. The central excises and salt act, 1944 provides for the levy and collection of duties of excise on all excisable goods specified in the first. Central excise officer means any officer of the central excise department, or any person including an officer of the state government invested by the 2 central board of excise and customs constituted under the central boards of revenue act, 1963 54 of 1963 with any of the powers of a central excise officer under this act. In these rules, unless the context otherwise requires, a act means the central excise act, 1944 1 of 1944.
Customs and central excise duties drawback rules, 1995 have been framed outlining the procedure to be followed for the purpose of grant of duty drawback for both kinds of. 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. The central excise tariff act, 1985 5 of 1986 general rules for interpretation of the schedule to the central excise tariff act, 1985. Statement of objects and reasons vide gazette of india, 1943, partv, page 243. Salient features in central excise tax udyog software. Jan 21, 2014 section 9 of the central excise act, 1944 act for short deals with the offences and penalties meant for such offences offences. An act to make a provision for levy and collection of tax on intrastate supply of goods or services or both by the central government and for matters connected therewith or incidental thereto. Excise officer under this act or the rules made thereunder j. Central excise act, 1944 and section 129e of the customs act, 1962 contain specific saving clause to state that all pending appealsstay applications filed till the enactment of the finance bill shall be governed by the erstwhile provisions. The central excise act, 1944 an act to consolidate and amend the law relating to central duties of excise 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. The central excise tariff act 1985 taxindiaupdates in. Procedure 1973 central act 2 of 1974, coming into force with effect from 1st april 1974 the nomenclature and relevant sections referred to in the karnataka excise act has to be substituted. Officers required to assist central excise officers.
Power to summon persons to give evidence and produce documents. This is the basic law related to the levy and collection of duties of central excise. Section 35f of central excise act, 1944 caclubindia. At present under section 67 the state government is empowered to exempt or reduce either prospectively or retrospectively the excise duty. It would be a dual gst with the centre and states simultaneously levying it on a common tax base. Customs act, 1962 and section 37 of the central excise act, 1944, empower the central government to grant such duty drawback. 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. Central excise notificationtariff central excise notificationnontariff central excise circular central excise instructions.
In section 2 of the central goods and services tax act, 2017 hereinafter referred to as the principal act, a in clause 4, i for the words central board of excise and customs, the words central board of indirect taxes and customs shall be substituted. Document image 1 image 2 image 3 image 4 image 5 image. Full text containing the act, central excise act, 1944, with all the sections, schedules, short title, enactment date, and footnotes. Heres a list of features the central excise tax comprises of.
The gst to be levied by the centre on intrastate supply of goods and or services would be called the central gst cgst. Interest on delayed refund of amount deposited under the proviso to section 35f. Central excise, rules, tariff, acts, notifications, manual. 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. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Central excise manual central excise act 1944chapters central excise act 1957 excise rules. Buy the central excise act, 1944 by pdf online from company secretary. It calculates assessment values, central excise duties and different setoffs for both ecc registered manufacturers and ecc registered traders. 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. Home page of central board of indirect taxes and customs. Owners or occupiers of land to report manufacture of contraband excise. Excise commissioner means any officer or person appointed or invested withpowers under this act. All subject indirect taxes 45, anurag nagar, behind press complex, indore m.
Ii a indicating amount of duty in the price of goods, etc. Power of central government to amend first and second schedules. Experience gained during the conduct of audit would also necessitate periodic updating of the manual to maintain its utility. 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. Customs and central excise 1 the central government shall, by notification in the official gazette, constitute a commission to be called the customs and central excise settlement commission for the settlement of cases under this chapter and chapter xiva of the customs act. Download free sample and get upto 30% off on mrprental. Central board of excise and customs constituted under the central boards of revenue act, 1963 54 of 1963 with any of the powers of a central excise officer under this act. The central excise duty is levied as soon as the goods are manufactured or produced. For definition of associated enterprises under section 92a of the incometax act, 1961, see appendix. Download this app from microsoft store for windows 10 mobile, windows phone 8. Considering the fact that amendment in law has to be prospective unless made retrospective in express terms the disputelis which was created before 01.
The gst to be levied by the centre on intrastate supply of goods and or services would be called the central. 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. However this act does not contain the rate at which duties are imposed central excise act,1944 5. The jammu and kashmir excise act, 1958 has, therefore, to be read subject to the provisions contained in the two central acts referred to above. The central excise act provides that every person engaged in manufacture or production of excisable goods shall get himselfregistered with the central excise department.
Adjudication of offences under the central excises act, 1944, or the customs act 1962 or the finance act, 1994 service tax are important functions of the officers of the central excise, customs and service tax. India, at the rates set forth in the schedule to the central excise tariff act, 1985. Download the central excise act, 1944 by pdf online. Section 1 short title extent and commencement 1 this act may be called the central excise tariff act, 1985. The excise management and tariff act an act to make provision for the control of the manufacture of excisable goods, the denaturing of spirits, for the collection of excise duties and for related and connected matters 1st november, 1954 ords nos. Central excise act 1944, chapterii, levy and collection. Central excise act 1944, chapterii, levy and collection of. Section 91 of the act illustrates what activities amount to offence under this act as detailed below. Powers of central excise officers 1 a central excise officer may exercise the powers and discharge the duties conferred or imposed under this act on any. In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods. Excise duty types of excise duty there are three different types. Central government and rupees respectively by section 3 and the second schedule of.
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