Ivd central excises, dated the 28th february, 1944 in exercise of the powers conferred by sections 6,12 and 37 of the central excises and salt act, 1944 1 of 1944, the central government is pleased to apply in the adapted form set out below certain provisions of the sea customs act, 1878 viii of 1878, and to make the following rules for the. Today, im going to discuss such two sections of central excise act, 1944. For the removal of doubts, it is hereby clarified that for the purposes of section 3 of the customs tariff act, 1975 51 of 1975, the duty of excise leviable on the. The central excise rules, 1944 chapter i preliminary the. Central excise act 1944 section 35ff citation 37183 bare. 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. 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. In exercise of the powers conferred by sections 6,12 and 37 of the central excises and salt act, 1944 1 of 1944, the central government is pleased to apply in the adapted form set out below certain provisions of the sea customs act, 1878 viii of 1878, and to make the following rules for. Download as pptx, pdf, txt or read online from scribd. The excises and salt act, 1944 national board of revenue.
The central excise act, 1944 this act governs the levy of excise duty. Short title, extent and commencement 1 this act may be called the customs act, 1962. 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. Presentation mode open print download current view.
Eximkey india dgft, customs, excise, export import policy. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Download free sample and get upto 30% off on mrprental. Schedule to the central excise tariff act, 1985 5 of 1986 as amounting. Duties of excise collected form the buyer to be deposited. These are section 4, which determines goods value for the purpose of charging of excise duty. Amend the law relating to central duties of excise. The provisions of the central excise act, 1944 and rules made there under. Excise act 1944 chapteriii, powers and duties of officers, land holders, powers of central excise officers, power to arrest, power to summon persons, special audit in certain cases, officers required, assist central excise officers, disposal of persons, arrested, procedure, officerincharge of police station, inquiry, central excise officers. Ivd central excises, dated the 28th february, 1944. The excise duty collections in 200607 was rs 1,17, 266 crore. This act had replaced not less than 10 separate excise acts and 11 sets of statutory rules besides 5 acts relating to salt.
Transaction value determined under sec 43d of central excise act, 1944. Referencer customs central excise service tax central excise. Central board of excise and customs to plead supreme court for relook at verdict on bailable offences 15 oct, 20, 09. In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944 and in supersession. 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 before the expiry of 3one year 4from the relevant date 93 94 in such form and manner as may be prescribed and the application shall be accompanied by such documentary or other evidence including. This article provides the list of banking sector reforms and acts passed in india before and after independence. They both talk about valuation of goods, with detailed explanation. Cgst act igst act utgst act gst compensation to the states act addendum to the gst rate schedule 03. Service tax chapter v of the finance act, 1994 section 64. Indian central excise rules, 1944, notification no. Section 83 application of certain provisions of act 1 of. Section 37 power of central government to make rules. In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods.
Subject to the provisions of section 11ac of the central excise act, 1944, following offences have been prescribed under rule 25i of the central excise rules, 2002removal of any excisable goods in contravention of any of the provisions of these rules or the notifications issued under these rules. December, 1962 an act to consolidate and amend the law relating to customs. Central excise act 1944, chapteriii, powers and duties of. Also, download the free pdf of list of banking sector acts and reforms. Download the central excise act 1944 by panel of experts. During the past 65 years, the department had travelled a long way in the service of the nation and industry as well. Power not to recover duty of excise not levied for shortlevied. Statement of objects and reasons vide gazette of india, 1943, partv, page 243. Buy the central excise act 1944 by panel of experts pdf online from faculty notes. However this act does not contain the rate at which duties are imposed. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india.
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 nonpayment or shortpayment of the duty in the industry. Central excise act, 1944 was enacted on 24th february, 1944 by amalgamating 16 legislations governing taxation on various commodities. Section 9 amended by judicial matters amendment act 24 of 2015. Buy the central excise act, 1944 by pdf online from company secretary. Download the central excise act, 1944 by pdf online. Application of certain provisions of act 1 of 1944. 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. Central excise act 1944 provides the provision of levy and central tariff act 1985 provides for rate of duty. Experience gained during the conduct of audit would also necessitate periodic updating of the manual to maintain its utility. For each taxable service specified in column 3 of the said table, the exporter shall enclose all the documents in original specified in corresponding entry in column 4 of the said table and the form a1 with the claim of refund. These duties levied under the additional duties of excise goods of special importance act, 1957 are in addition to the duties payable under the central excise act, 1944. 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 35ff citation 37183.
Chapter v of finance act, 1994 ministry of finance. Jun 22, 2009 for contravention of provisions or act rules and other specified offences registration certificate can be suspended or revoked by the deputyassistant commissioner. Retail sale price determined under sec 4a of central excise act, 1944 8. Union government has power to under article 246 of constitution to make rules and amendment in the excise duty laws. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india.
Download free sample and get upto 75% off on mrprental. Central excise, large taxpayer unit, in case of registration under the central excise act, 1944 and the superintendent, large taxpayer unit, in case of registration under the service tax, as the case may be. 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 schedule to that act. This is the basic law related to the levy and collection of duties of central excise. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt.
Download this app from microsoft store for windows 10 mobile, windows phone 8. Commissioner of central excise, noida 2009 tmi 33900 cestat new delhi, the registration was granted earlier on the basis of. Be it enacted by parliament in the thirteenth year of the republic of india as follows. 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. Goods producedmanufactured in india are liable to excise.
Duty based on production capacity also known as compounded levy scheme rule. Magistrates courts act 32 of 1944 south african government. Information on reforms in banking sector is important for candidates preparing for various competitive exams. Explanation 2 appended to this subsection makes provisions for the applicability of section 11ab of the central excise act, 1944. Price of goods to indicate the amount of duty paid thereon.
Tariff value under sec 32 of central excise act, 1944. Interest on delayed refund of amount deposited under the proviso to section 35f where an amount deposited by the appellant in pursuance of an order passed by the commissioner appeals or the appellate tribunal hereinafter referred to as the appellate authority, under the first proviso to section 35f, is required to be refunded consequent upon the order of the appellate authority. Dec 15, 2011 today, im going to discuss such two sections of central excise act, 1944. 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. Goods producedmanufactured in india are liable to excise duty. 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. Search in central excise act, 1944 1 third schedule.
The central excise rules, 1944 josh and mak international. Presumption that the incidence of duty has been passed on the buyer. Thus the central excise act, 1944 is a comprehensive excise duty enactment administered by the union government. 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. The provisions of the following sections of the central excise act, 1944 1 of 1944, as in force from time to time, shall apply, so far as may be, in relation to service tax as they apply in relation to a duty of excise. However this act does not contain the rate at which duties are imposed 4.
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