In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, the central government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the government of india in the ministry of finance department of revenue, specified in. Indian central excise rules, 1944, notification no. Referencer customs central excise service tax central. 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. Entry no 84 duties of excise on tobacco and other goods manufactured or produced in. Dgft, customs, excise, rbi, foreign trade policy, daily news, export and import data of india. Section 2f in the central excises and salt act, 1944. Section 37c in the central excises and salt act, 1944. Power to make rules for denaturing or mutilation of goods. 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. Download the central excise act 1944section wise file in doc. Introduction to central excise act 1944 with special emphasis. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt.
Transfer of certain pending proceedings and transitional provisions. 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. Ivd central excises, dated the 28th february, 1944, sections 6,12 and 37 of the central excises and salt act, 1944, central government,provisions of sea customs act, 1878, rules for the purpose of the assessment and collection of the duties imposed by the first mentioned act. 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.
An act to consolidate and amend the law relating to central duties of excise chapter v settlement of cases section 31. Central excise act 1944 complete act citation 3225 bare. He stressed the fact that an assessee under the said act means the person who is liable to pay the duty of excise under this act and further stressed the fact that in cases of short. The excise duty collections in 200607 was rs 1,17, 266 crore. Departmental circular nor a manual of instructions issued by the central board of. Central excise act 1944 section 35ff citation 37183 bare.
Chidambaram, retired collector of central excise, chennai 19721975 although the country was then ruled by an alien power, it is to their eternal credit that the administration was totally assessee. Special excise duty is levied at the rates specified in the second schedule to central excise tariff act, 1985. Eximkey india dgft, customs, excise, export import policy. In more ways than one, in the salt and abkari department which stood separated from the customs but functioned from the custom house, madras, the initial. Thus the central excise act, 1944 is a comprehensive excise duty enactment administered by the union government. Buy the central excise act, 1944 by pdf online from company secretary. Section 12f power of search and seizure central excise. Where under this act, the duty of excise is chargeable on any excisable. Download free sample and get upto 30% off on mrprental. Section 12f power of search and seizure central excise act, 1944.
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. The central excises and salt act, 1944 presently known as the. Central excise act 1944 section 35ff citation 37183. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services provided or rendered, in bangladesh and. In the year 1944, the central excises and salt act was enacted on 24 th february,1944 consolidating and amending the laws relating to central duties of excise and salt having special provisions relating to salt repealing all acts relating to productiontransport of salt namely bombay salt act, 1890, madras salt act, 1884 and indian salt act.
Jul 30, 2011 the central excise act 1944 section wise. Central excise tax in india, scope and applicability,administration of central excise, types of duties. Union government has power to under article 246 of constitution to make rules and amendment in the excise duty laws. The central excise act, 1944, indian bare acts at, a website for indian laws and bareacts, legal advice and law documents in india.
Section 11 recovery of sums due to government central excise act, 1944. The collector of central excise or the other party may. Excisable goods under central excise act, 1944 section 2d of central excise act, 1944. 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. An act to consolidate and amend the law relating to central duties of excise and to salt. Section 2f in the central excises and salt act, 1944 f 5 manufacture includes any process, i. 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. However by the madras salt act 1889, salt and abkari were organised underthe madras salt department and it functioned from the custom house at madras. Consequent upon the amendment to the section 11a w. Section 35g in the central excises and salt act, 1944. Act, 1944, can continue against the legal representativesestate.
Excisable goods under central excise act,1944 cakart. 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. Whereas it is expedient to consolidate and amend the law relating to central duties of excise on goods manufactured or produced in 2 3 certain parts of india and to salt. The transfer of cenvat credit will be allowed when the stock of inputs as. Central government and rupees respectively by section 3 and the second schedule of the bangladesh laws. Central excise act 1944 union government has power to under article 246 of constitution to make rules and amendment in the excise duty laws goods produced manufactured in india are liable to excise duty basis of chargeability of excise duty excise duty central value added tax central excis. Since the service provider is located abroad, he is not covered under the definition given in section 65109a. Aug 17, 2014 we have analysed following two entries relating to excise act 1944 union list. Sep, 2011 for the sake of completeness, it must be noted that a notification dated 1st march, 1989, issued in exercise of the powers conferred by section 5a1 of the central excises and salt act, 1944, gives to computer software falling under heading 85. Free download ca idt central excise notes anurag sureka pdf english download available at. The central excises and salt act, 1944 presently known as the central excise act, 1944 was enacted on 24th february, 1944 by amalgamating. 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. Sections of central excise act 1944, as made applicable to service tax.
Excises and salt act for continuing assessment proceedings against a dead individual. Referencer customs central excise service tax central excise. Whereas it is expedient to consolidate and amend the law relating to duties of excise on goods manufactured or produced, and services provided or. This is the basic law related to the levy and collection of duties of central excise. Section 11 recovery of sums due to government central. This act had replaced not less than 10 separate excise acts and 11 sets of statutory rules besides 5 acts relating to salt. 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. Special offer on gst package for cas as per the mou with icai. The central excises and salt act, 1944 provides for the levy and collection of. The central excise rules, 1944 chapter i preliminary. Ca final indirect direct tax summary book pdf may 2020 on. Appliedtaxation mba 2nd sem page 5 introduction to central excise act, 1944. Goods producedmanufactured in india are liable to excise duty.
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. Entry no 84 duties of excise on tobacco and other goods manufactured or produced in india except alcoholic liquors. Ca idt central excise notes anurag sureka pdf english. Introduction to central excise act 1944 with special. The central excises and salt act, 1944 indian kanoon. The central excise rules, 1944 josh and mak international. Ivdcentral 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. Any decision or order passed or any summons or notice issued under this act or the rules made thereunder, shall be served. Section 4 in the central excises and salt act, 1944. Download as pptx, pdf, txt or read online from scribd. Central excise act 1944 complete act citation 3225.
Duties specified in the the first schedule and the second schedule to the central excise tariff act, 1985 to be levied 7 section 3a 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 4. Thus the service provided by foreign vendors cannot be taxed under telecommunication service. In the year 1944, the central excises and salt act was enacted on 24 th february, 1944 consolidating and amending the laws relating to central duties of excise and salt having special provisions relating to salt repealing all acts relating to productiontransport of salt namely bombay salt act, 1890, madras salt act, 1884 and indian salt act. We have analysed following two entries relating to excise act 1944 union list. Agent of owner of goods, factory, warehouse or establishment,organization or undertaking providing or rendering services to be deemed owner for certain purposes. Explanation to section 2d provides that goods include any article material or. The excises and salt act, 1944 national board of revenue.
May 17, 2017 the excises and salt act, 1944 act no. Excise officer under this act or the rules made thereunder j. Where under this act, the duty of excise is chargeable on any excisable goods with reference to value. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. Download the central excise act, 1944 by pdf online. Valuation of excisable goods for purposes of charging of duty of excise. Download the central excise act 1944section wise file in. For the sake of completeness, it must be noted that a notification dated 1st march, 1989, issued in exercise of the powers conferred by section 5a1 of the central excises and salt act, 1944, gives to computer software falling under heading 85.
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