Central excise act 1944 pdf download

Ii a indicating amount of duty in the price of goods, etc. This is the basic law related to the levy and collection of duties of central excise. 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. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Central excise act, 1944 bare acts law library advocatekhoj. Buy the central excise act 1944 by panel of experts pdf online from faculty notes.

I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Sro 448i2000 dated the 1st july, 2000, the central board of revenue is pleased to direct that, subject to paragraph 2, the collector. Cenvat credit rules, 2004 ce tariff rate classification. The interest which is to be under the said provisions of this act or the rules made under the act.

Commissioner of central excise under section 35, as it stood immediately before the appointed day. 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. In this chapter, unless the context otherwise requires.

These are section 4, which determines goods value for the purpose of charging of excise duty. They both talk about valuation of goods, with detailed explanation. Download free sample and get upto 30% off on mrprental. Central excise, rules, tariff, acts, notifications, manual. Explanation to section 2d provides that goods include any article material or. Excise officer under this act or the rules made thereunder j. 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. Statement of objects and reasons vide gazette of india, 1943, partv, page 243. Download the central excise act 1944section wise file in. Excise act 1994 act 141994 proclaimed by proclamation no. Be it enacted by parliament in the thirteenth year of the republic of india as follows.

The provisions of the central excise act, 1944 and rules made there under. 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. Today, im going to discuss such two sections of central excise act, 1944. Dec 15, 2011 today, im going to discuss such two sections of central excise act, 1944. Central excise act, 1944 was enacted on 24th february, 1944 by. Chapter iia indicating amount of duty in the price of goods, etc. In reference to this, a prerfp meeting shall be organized virtually with prospective bidders on 18052020 monday at 1500 hrs. 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. Prior to 1944 there were 16 individual acts which levied excise duty. Presentation mode open print download current view. 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. Buy the central excise act, 1944 by pdf online from company secretary. 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. In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods.

Faq on swachh bharat cesssbc 286 kb act 797 kb rules. Central excises and salt act, 1944 central value added tax cenvat, commonly referred to as excise duty, is primarily levied on the manufacturer. Short title, extent and commencement 1 this act may be called the customs act, 1962. Each such act dealt with one or same type of commodities. 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 charging section is section 3 of the central excises and salt act, 1944. Central government and rupees respectively by section 3 and the second schedule of. December, 1962 an act to consolidate and amend the law relating to customs. 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 free sample and get upto 75% off on mrprental. 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. Retrospectivity of section 35 f of the central and excise. Central excise act 1944, chapterii, levy and collection. 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.

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 provides the provision of levy and central tariff act 1985 provides for rate of duty. Download this app from microsoft store for windows 10 mobile, windows phone 8. 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. 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. Cbic is planning to release rfp for selection of vendor for running of service centre at select edi sites. Download the central excise act 1944 by panel of experts. Central excise act 1944 chapters from chapter i vii. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. Under this provision the central government is empowered to exempt levy of central excise duty to legitimize practices of non. Central excise manual central excise act 1944 chapters central excise act 1957 excise rules. The banks are required to download the master directories of the registered. Designation of proper officer under central excise rules, 1994. 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.

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. Based on the material downloaded from cbec website. Agent of owner of goods, factory or warehouse to be deemed owner for certain purposes. Download the central excise act, 1944 by pdf online. 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 presently known as the central excise act, 1944 was enacted on 24th february, 1944 by amalgamating 16 legislations governing taxation on various commodities. The central excise act, 1944 this act governs the levy of excise duty. Central excise notificationtariff central excise notificationnontariff central excise circular central excise instructions. Excisable goods under central excise act, 1944 section 2d of central excise act, 1944. Home page of central board of indirect taxes and customs. 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. Central excise act 1944 complete act citation 3225. The excises and salt act, 1944 national board of revenue. Consequent upon the amendment to the section 11a w.