Basic excise duty sometimes referred to as central value added tax cenvat, this type of excise duty is imposed on goods classified under the first schedule of the central excise tariff act, 1985. Thus the central excise act, 1944 is a comprehensive excise duty enactment administered by the union government. 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. An act to consolidate and amend the law relating to central duties of excise chapter v settlement of cases section 31. Statement of objects and reasons vide gazette of india, 1943, partv, page 243. Central excise act, 1944 bare acts law library advocatekhoj. Central excise act 1944 section 35b citation 37176. Any central excise officer who ceases or refuses to perform or withdraws himself from the duties of his office, unless he has obtained the express. Departmental circular nor a manual of instructions issued by the central board of. However, tobaccofree products intended for smoking in a water.
Central excise act 1944 provides the provision of levy and central tariff act 1985 provides for rate of 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 exempts the goods falling under the chapter, heading, subheading or tariff item of the first schedule to the. Central excise act 1944 section 35b citation 37176 bare. In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods. Buy the central excise act, 1944 by pdf online from company secretary. 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. Central excise act 1944, chapterii, levy and collection. Central excise act 1944 complete act citation 51721. Today, im going to discuss such two sections of central excise act, 1944. Chapter iia indicating amount of duty in the price of goods, etc. Section3 duties specified in the first schedule and the second schedule to the central excise tariff act, 1985 to be levied section3a power of central government to charge excise duty on the basis of capacity of production in respect of notified goods.
Duties specified in the schedule to the central excise tariff act, 1985 to be levied. Central excise act 1944, chapterii, levy and collection of. Ssi exemption central excise act,1944, indirect tax laws. 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. Faq on swachh bharat cesssbc 286 kb act 797 kb rules. Duties specified in the a the first schedule and the second schedule a to the central excise tariff act,1985 to be levied 17. 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.
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. 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. These are section 4, which determines goods value for. Union government has power to under article 246 of constitution to make rules and amendment in the excise duty laws. Indicating amount of duty in the price of goods, etc. The above referred analytical examination of the provisions of section 11a of the central excise act, 1944 unambiguously depicts that imperatively the central excise officer is empowered only for determination of duty of excise due and there is no room for recovery of the same under the provisions of the section 11a ibid. 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. Section 2 definitions central excise act, 1944 late tribunal constituted under section 129 of the customs act, 1962 52 of 1962. This is the basic law related to the levy and collection of duties of central excise.
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. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to. This duty is imposed under section 31 a of the central excise act, 1944 and levied on all excisable goods in the country except salt. At present, some of the beneficial provisions include coverage of cenvat scheme to all inputs except diesel and petrol, inclusion of cenvat on capital goods1994, passing. An act to consolidate and amend the law relating to central duties of excise.
Basic excise duty is levied under section 3 of the central excises and salt act, 1944. The excise duty act, 1944 governs the regulations related to excise duty in india and the tax is administered by the central board of excise and customs. These are section 4, which determines goods value for the purpose of charging of excise duty. Section3 duties specified in the first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Central excise act, 1944, which imposes a duty of excise on goods manufactured or produced in india. Price of goods to indicate the amount of duty paid. In exercise of power conferred by section 11a of the central excises and salt act, 1944 hereinafter called the act three showcause notices were issued to the respondent on the allegation that it had failed to pay the duty on coal cinders payable under tariff item no. 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. However this act does not contain the rate at which duties are imposed 4. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied.
The provisions of the central excise act, 1944 and rules made there under. Dec 15, 2011 today, im going to discuss such two sections of central excise act, 1944. 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. An act to consolidate and amend the law relating to central duties of excise chapter via appeals section 35. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india. Central excise act 1944 complete act citation 51721 bare. Download free sample and get upto 30% off on mrprental. Section3a power of central government to charge excise duty on the basis of capacity of production in respect of notified goods. However this act does not contain the rate at which duties are imposed.
At present this tax is applicable on various types of goods covered under 20 sections and 96 chapters there of and approximately it earns rs. The central excise rules, 1944 josh and mak international. In this chapter, unless the context otherwise requires. Goods producedmanufactured in india are liable to excise duty.
Cbec exempt excise duty on goods in fourth schedule to. May 06, 2020 ssi exemption central excise act,1944, indirect tax laws b com notes edurev is made by best teachers of b com. Download the central excise act, 1944 by pdf online. Home page of central board of indirect taxes and customs. Any central excise officer who ceases or refuses to perform or withdraws himself from the duties of his office, unless he has obtained the express written per mission of the collector of central excise, or has given. They both talk about valuation of goods, with detailed explanation. 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.
No excisable goods, on which any duty is payable, shall. The central excise rules provide that every person who produces or manufactures any excisable goods, or who stores such goods in a warehouse, shall pay the duty leviable on such goods in the manner provided in rules or under any other law. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Central excise act, 1944 was enacted on 24th february, 1944 by amalgamating.
Schedule to the central excise tariff act, 1985, the words the fourth schedule. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Indian central excise rules, 1944, notification no.
689 1093 173 508 1222 829 869 1291 70 1135 627 1518 355 1299 450 1496 1514 1486 829 883 657 904 557 233 807 1243 1046 176 1050 884 1154 1394 1161 1299