Central excise act 1944 pdf download

Central excise manual central excise act 1944 chapters central excise act 1957 excise rules. Explanation to section 2d provides that goods include any article material or. Chapter iia indicating amount of duty in the price of goods, etc. Buy the central excise act 1944 by panel of experts pdf online from faculty notes.

Ii a indicating amount of duty in the price of goods, etc. Central excise act, 1944 was enacted on 24th february, 1944 by. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. However this act does not contain the rate at which duties are imposed 4. 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. Faq on swachh bharat cesssbc 286 kb act 797 kb rules. Short title, extent and commencement 1 this act may be called the customs act, 1962. Apr 10, 20 one such instance of delegated legislation conferring the power upon the government to exempt payment of tax is section 11c of the central excise act, 1944. Download the central excise act 1944section wise file in. 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 banks are required to download the master directories of the registered. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india. Download free sample and get upto 30% off on mrprental.

Under this provision the central government is empowered to exempt levy of central excise duty to legitimize practices of nonpayment or shortpayment of the duty in the industry. 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. Excisable goods under central excise act,1944 section 2d of central excise act,1944. The central government may, by notification in the official gazette, specify any goods, in relation to which it is required, under the provisions of the standards of weights and measures act, 1976 60 of 1976 or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of sub. 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 75% off on mrprental. Today, im going to discuss such two sections of central excise act, 1944. Excise act 1994 act 141994 proclaimed by proclamation no. The charging section is section 3 of the central excises and salt act, 1944. Prior to 1944 there were 16 individual acts which levied excise duty.

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 the government of india in the ministry. Download the central excise act, 1944 by pdf online. Excise officer under this act or the rules made thereunder j. Consequent upon the amendment to the section 11a w. Excise and customs reporter v november, 2014 a article rticle 25 section 35f of central excise act, 1944 and section 129e of customs act, 1962 have been substituted by new provisions, with effect from 6th august, 2014, that is the date from which the finance act no. Retrospectivity of section 35 f of the central and excise. These are section 4, which determines goods value for the purpose of charging of excise duty. 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. Central government and rupees respectively by section 3 and the second schedule of. Price of goods to indicate the amount of duty paid. Schedule to the central excise tariff act, 1985 5 of 1986 as amounting. Download the central excise act 1944 by panel of experts pdf.

Cbic is planning to release rfp for selection of vendor for running of service centre at select edi sites. Central excise act, 1944 section 11a1 depressing of sale price show cause notice, that assessee had short paid the duty on its products, that is, printed glass bottles, by undervaluing the same at the time of clearance from its factory inasmuch as it did not add additional consideration received from c and p wherein assessee had received 90% advance from c and 100% advance from p for. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Excisable goods under central excise act, 1944 section 2d of central excise act, 1944. Central excise notificationtariff central excise notificationnontariff central excise circular central excise instructions.

Excisable goods under central excise act,1944 cakart. 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. Central excise act 1944 section 35b citation 37176. In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944 and section 94 of the finance act, 1994 32 of 1994, the central government, hereby makes the following rules further to amend the cenvat credit rules, 2004, namely. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Agent of owner of goods, factory or warehouse to be deemed owner for certain purposes. Designation of proper officer under central excise rules, 1994.

Central excise act 1944 complete act citation 3225. The provisions of the central excise act, 1944 and rules made there under. Central excise act, 1944 bare acts law library advocatekhoj. The central excise act, 1944 this act governs the levy of excise duty. Central excise act 1944 chapters from chapter i vii. Central excise act 1944 provides the provision of levy and central tariff act 1985 provides for rate of duty. Buy the central excise act, 1944 by pdf online from company secretary. Under this provision the central government is empowered to exempt levy of central excise duty to legitimize practices of non. Each such act dealt with one or same type of commodities. Central excise act 1944, chapterii, levy and collection. Amendment to section 35f before the amendment of section 35f of the central and excise duty act, 1944 if any appeal has to be made, the appellate has to pay duty demanded or levied a penalty. Full text containing the act, central excise act, 1944, with all the sections, schedules, short title, enactment date, and footnotes.

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. Commissioner of central excise under section 35, as it stood immediately before the appointed day. Dec 15, 2011 today, im going to discuss such two sections of central excise act, 1944. Download the central excise act 1944 by panel of experts. December, 1962 an act to consolidate and amend the law relating to customs. 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. Download this app from microsoft store for windows 10 mobile, windows phone 8. The excises and salt act, 1944 national board of revenue. Central excise, rules, tariff, acts, notifications, manual. The central excises and salt act, 1944 presently known as the central excise act, 1944 was enacted on 24th february, 1944 by amalgamating 16 legislations governing taxation on various commodities. This is the basic law related to the levy and collection of duties of central excise.

In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods. Cenvat credit rules, 2004 ce tariff rate classification. 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. Home page of central board of indirect taxes and customs. 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. It is a central act common in whole of india tax collected and payable under this act is termed as cenvat or duty. Section 6 of central excise act, 1944 and rule 9 of central. Presentation mode open print download current view. The interest which is to be under the said provisions of this act or the rules made under the act. During the past 65 years, the department had travelled a long way in the service of the. Central excises and salt act, 1944 central value added tax cenvat, commonly referred to as excise duty, is primarily levied on the manufacturer. They both talk about valuation of goods, with detailed explanation. Sro 448i2000 dated the 1st july, 2000, the central board of revenue is pleased to direct that, subject to paragraph 2, the collector. Statement of objects and reasons vide gazette of india, 1943, partv, page 243.