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. Download the central excise act, 1944 by pdf online. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. This duty may be with reference to the value, weight, volume, unit, length or area of the excisable goods. Referencer customs central excise service tax central excise. Section of cea, 1944 change at glance applicable w. In this chapter, unless the context otherwise requires. General exemptions central excise tariff 2014 secondschedule. Latest edition gst book gst law and analysis with conceptual procedures in 3 volumes, updated as on 01.
Based on the material downloaded from cbec website. Additional duties of excise goods of special importance act, 1957 58 of 1957 4. 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. The central excise rules, 1944 josh and mak international. The rates of basic excise duty are given in the schedule to the central excise tariff act, 1985. 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. The central excises and salt act, 1944 presently known as the. 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.
Additional duties of excise textiles and textile articles act, 1978 40 of 1978 5. 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. The excises and salt act, 1944 national board of revenue. Chapter iia indicating amount of duty in the price of goods, etc. Price of goods to indicate the amount of duty paid thereon. In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944, the central government hereby makes the following rules further to amend the central excise rules, 1944 namely. Excise act, 1944 hereinafter referred to as the act by. Excisable goods under central excise act, 1944 section 2d of central excise act, 1944. Goods producedmanufactured in india are liable to excise duty. An act to consolidate and amend the law relating to central duties of excise chapter v settlement of cases section 31.
Eximkey india dgft, customs, excise, export import policy. Authorised officers to have free access to premises, equipment, stocks and accounts of dealers in excisable goods. General rules for interpretation of the schedule to the central excise tariff act, 1985. Central excise tariff act, 1985 ceta free website builder.
Central excise, rules, tariff, acts, notifications, manual. As per section 2f of central excise act, 1944 cea, manufacture includes any process. The central excise tariff act 1985 taxindiaupdates in. Explanation to section 2d provides that goods include any article material or. This is a compilation of the excise tariff act 1921 that shows the text of the law as amended and in force on 5 march 2016 the compilation date. Central excise manual central excise act 1944 chapters central excise act 1957 excise rules. 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. Buy the central excise act, 1944 by pdf online from company secretary. Price of goods to indicate the amount of duty paid. Indian central excise rules, 1944, notification no. Power not to recover duty of excise not levied for shortlevied. This is the basic law related to the levy and collection of duties of central excise. Excisable goods under central excise act,1944 cakart. The banks are required to download the master directories of the registered.
The excise duty collections in 200607 was rs 1,17, 266 crore. Detailed commentary on gst laws and procedures with multiple practical case studies, discussion on all updated provisions and rules along. The finance minister, arun jaitley, on friday, 31 march 2017 introduced the taxation laws amendment bill 2017 in the lok sabha the bill seeks to amend the customs act 1962, the customs tariff act 1975, the central excise act 1944, the finance act, 2001 and the finance act, 2005 and to repeal certain enactments. The notes at the end of this compilation the endnotes include information about amending laws. However this act does not contain the rate at which duties are imposed 4. Ii a indicating amount of duty in the price of goods, etc. Duties specified in the schedule to the central excise tariff act, 1985 to be levied. This notification makes amendments in central excise rules 1944, in rule 173 s. The central excise act, 1944 this act governs the levy of excise duty. General explanatory notes and additional notes additional duties of excise goods of special importance act, 1957 58 of 1957 additional duties of excise textiles and textile articles act, 1978 40. Presumption that the incidence of duty has been passed on the buyer.
Referencer customs central excise service tax central. Download central excise tariff act, 1985 file in pdf format. Duties of excise collected form the buyer to be deposited. Schedule as being subject to a duty of excise and includes salt k. 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. The additional duties of excise goods of special importance act, 1957.
Notes of central excise central excise 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. 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. In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods. Third schedule to central excise act 1944 see section 2fiii notes. Levied under the section 3 of the central excise act, 1944. Download as pptx, pdf, txt or read online from scribd. Schedule to the central excise tariff act, 1985 5 of 1986 as being subject to a duty of. Union government has power to under article 246 of constitution to make rules and amendment in the excise duty laws. Cgst act igst act utgst act gst compensation to the states act addendum to the gst rate schedule 03. Income tax calculator new scheme vs old scheme and consent letter for fy 202021. 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. Authorised officers to have free access to premises, equipment. Section 1 short title extent and commencement 1 this act may be called the central excise tariff act, 1985. Central excise notification tariff central excise notificationnon tariff 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. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. 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. Download free sample and get upto 30% off on mrprental.
Notification makes amendments in central excise rules 1944. The provisions of the central excise act, 1944 and rules made there under. 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. 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 the rules for the interpretation of the first schedule to the central excise tariff act, 1985 5 of 1986, the section. The central excise tariff act, 1985 5 of 1986 general rules for interpretation of the schedule to the central excise tariff act, 1985.
Date for determination of duty and tariff valuation. The central excise laws, service tax laws are being. This erstwhile collectorate was having wide jurisdiction of. Central government and rupees respectively by section 3 and the second schedule of the bangladesh. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Second schedule and third schedulecentral excise act, 1944 appendix i and ii.
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