Search in central excise act, 1944 1 third schedule. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Recovery under section 11a of central excise act, 1944 the mischievous heading of section 11a of the central excise act, 1944 which reads as recovery of duties not levied or not paid or shortlevied or shortpaid or erroneously refunded generally leads to the misconception that all the central excise duties not levied or not paid or shortlevied or shortpaid or erroneously refunded are. Third schedule to central excise act 1944 see section 2fiii notes. Today, im going to discuss such two sections of central excise act, 1944. Download the central excise act, 1944 by pdf online. Buy the central excise act, 1944 by pdf online from company secretary. 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. Special audit in cases where credit of duty availed or utilized is not.
Central excise act 1944 complete act citation 51721 bare. Owners or occupiers of land to report manufacture of contraband excise. Power to summon persons to give evidence and produce documents. Every notification issued under subrule 1, and every order made under subrule 2 of rule 8 of the central excise rules, 1944, and in force immediately before the commencement of the customs and central excise laws amendment act, 1987 shall be deemed to have been issued or made under the provisions of this section and shall continue to have the same force and effect after such commencement until it is amended, varied, rescinded or superseded under the provisions of this section. 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. Ii a indicating amount of duty in the price of goods, etc. Government of india ministry of finance department of revenue notification no. This is levied as per to section 37 of the finance act, 1978, special excise duty is levied on all excisable goods that come under taxation, in line with the basic excise duty under the central excise act, 1944. Officers required to assist central excise officers. As per the section 37 of the finance act, 1978 special excise duty was attracted on all excisable goods on which there is a levy of basic excise duty under the central excises and salt act,1944. Special excise duty is levied at the rates specified in the second schedule to central excise tariff act, 1985. These are section 4, which determines goods value for the purpose of charging of excise duty.
Schedule vii enumerates these subject matters with the use of three lists. Agent of owner of goods, factory, warehouse or establishment,organization or undertaking providing or rendering services to be deemed owner for certain purposes. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india. Tax paid at the time of manufacture of some goods as per the government rules. What is the difference between central level and state level. Download free sample and get upto 30% off on mrprental. Cbec exempt excise duty on goods in fourth schedule to. In this chapter, unless the context otherwise requires. Provision of finance bill 2016 will be applicable from the date when president of india gives ascent to the same and finance act 2016 is enacted and same is published in official gazette.
Earlier the valuation under section 4 was based on the principle of normal price which was based on the prices at which manufacturers sold the goods. Special offer on gst package for cas as per the mou with icai. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. 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. An act to consolidate and amend the law relating to central duties of excise and to salt. The excises and salt act, 1944 national board of revenue. 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. The central excise act, 1944, indian bare acts at, a website for indian laws and bareacts, legal advice and law documents in india. Seeks to exempt duties of excise on goods falling within fourth schedule to central excise act, 1944, in excess of amount calculated at the rate of 50%. 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. The provisions of the central excise act, 1944 and rules made there under. The central excises and salt act, 1944 presently known as the central excise act, 1944 was enacted on 24 th february, 1944 by amalgamating 16 legislations governing taxation on various commodities.
Deemed manufacture section 2f of central excise act, 1944 presented by aparajita paul iii year rajiv gandhi national university of law, punjab. In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods. An act to consolidate and amend the law relating to central duties of excise chapter via appeals section 35. Central excise manual, chapter2, introduction, persons. As per section 2f of central excise act, 1944 cea, manufacture includes any process. Eximkey india dgft, customs, excise, export import policy. Amend the law relating to central duties of excise. Dec 15, 2011 today, im going to discuss such two sections of central excise act, 1944. The central excises and salt act, 1944 presently known as the. Section 35f of central excise act, 1944 caclubindia. 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.
As per the section 37 of the finance act, 1978 special excise duty was attracted on all excisable goods on which there is a levy of basic excise duty under the central excises and salt act, 1944. Ivd central excises, dated the 28th february, 1944. 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. Sections of central excise act 1944, as made applicable to service tax. Important changes in respect of customs and central excise duty and legislative changes. Central excise act 1944 news and updates from the economic. The central excise rules, 1944 josh and mak international. In this schedule, heading, subheading and tariff item mean respectively a heading, subheading and tariff item in the first schedule to the central excise tariff act, 1985 5 of 1986. Deemed manufacture section 2f of central excise act, 1944. However this act does not contain the rate at which duties are imposed 4. Departmental circular nor a manual of instructions issued by the central board of. 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. Article 246 of the indian constitution, distributes legislative powers including taxation, between the parliament of india and the state legislature. Download free sample and get upto 30% off on mrp rental.
Chapter iia indicating amount of duty in the price of goods, etc. They both talk about valuation of goods, with detailed explanation. An act to consolidate and amend the law relating to central duties of excise chapter v settlement of cases section 31. 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. Considering the fact that amendment in law has to be prospective unless made retrospective in express terms the disputelis which was created before 01. Collector of salt revenue, madras looked after three fold functions i.
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