Excise act 1994 act 141994 proclaimed by proclamation no. 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. General explanatory notes and additional notes additional duties of excise goods of special importance act, 1957 58 of 1957. Special audit in cases where credit of duty availed or utilized is not. Experience gained during the conduct of audit would also necessitate periodic updating of the manual to maintain its utility. Excise officer under this act or the rules made thereunder j. Central excise act 1944, chapterii, levy and collection of. Full text containing the act, central excise act, 1944, with all the sections, schedules, short title, enactment date, and footnotes. Central excise, rules, tariff, acts, notifications, manual. 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. Duties specified in first schedule and the second schedule to the central. The central excise tariff act 1985 taxindiaupdates in. 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.
Central excise notificationtariff central excise notificationnontariff central excise circular central excise instructions. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Interest on delayed refund of amount deposited under the proviso to section. The central excise tariff act, 1985 5 of 1986 general rules for interpretation of the schedule to the central excise tariff act, 1985. For definition of associated enterprises under section 92a of the incometax act, 1961, see appendix. Ii a indicating amount of duty in the price of goods, etc. Central excise act 1944, chapterii, levy and collection. These goods are specifically created for the purpose of personal consumption. All subject indirect taxes 45, anurag nagar, behind press complex, indore m.
It calculates assessment values, central excise duties and different setoffs for both ecc registered manufacturers and ecc registered traders. 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 central duties of excise on goods manufactured or produced in certain parts of india. Heres a list of features the central excise tax comprises of. Owners or occupiers of land to report manufacture of contraband excise. The central excises and salt act, 1944 indian kanoon. Download free sample and get upto 30% off on mrprental. 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. 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. Buy the central excise act, 1944 by pdf online from company secretary. Nov 30, 20 the central excise duty is levied as soon as the goods are manufactured or produced. However this act does not contain the rate at which duties are imposed central excise act,1944 5. An act to consolidate and amend the law relating to central duties of excise and to salt.
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. Section 35f of central excise act, 1944 caclubindia.
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. However this act does not contain the rate at which duties are imposed. Faq on swachh bharat cesssbc 286 kb act 797 kb rules. 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. Download this app from microsoft store for windows 10 mobile, windows phone 8.
Section 91 of the act illustrates what activities amount to offence under this act as detailed below. 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. Statement of objects and reasons vide gazette of india, 1943, partv, page 243. 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. However this act does not contain the rate at which duties are imposed 4. The gst to be levied by the centre on intrastate supply of goods and or services would be called the central. 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. Considering the fact that amendment in law has to be prospective unless made retrospective in express terms the disputelis which was created before 01. Salient features in central excise tax udyog software. Central excise manual central excise act 1944chapters central excise act 1957 excise rules. Centralexcise manual centralexcise act 1944chapters centralexcise act 1957 excise rules. 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. 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. 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.
Central government and rupees respectively by section 3 and the second schedule of. Interest on delayed refund of amount deposited under the proviso to section 35f. Act of 1944 on all excisable goods other than salt produced or manufactured in. 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. 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. Central excise tariff act, 1985 tax management india. 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. Section 1 short title extent and commencement 1 this act may be called the central excise tariff act, 1985. It would be a dual gst with the centre and states simultaneously levying it on a common tax base. 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.
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. Power of central government to amend first and second schedules. They shall come into force from the 1st day of march, 2002 rule 2. Download the central excise act, 1944 by pdf online. Document image 1 image 2 image 3 image 4 image 5 image. The gst to be levied by the centre on intrastate supply of goods and or services would be called the central gst cgst. Central excise act, 1944 bare acts law library advocatekhoj. 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. 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. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Be it enacted by parliament in the sixtyeighth year of the republic of. This is the basic law related to the levy and collection of duties of central excise. 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.
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. India, at the rates set forth in the schedule to the central excise tariff act, 1985. At present under section 67 the state government is empowered to exempt or reduce either prospectively or retrospectively the excise duty. Home page of central board of indirect taxes and customs. The central excise act provides that every person engaged in manufacture or production of excisable goods shall get himselfregistered with the central excise department.
Revenue received from central excise about 2 lac crores stands in. Excise commissioner means any officer or person appointed or invested withpowers under this act. Officers required to assist central excise officers. 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. 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 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. Customs act, 1962 and section 37 of the central excise act, 1944, empower the central government to grant such duty drawback. Excise duty types of excise duty there are three different types. 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. Power to summon persons to give evidence and produce documents. Jan 05, 2018 cenvat credit rules, 2004 the law of central excise duties is governed by the following.