Explanation 2 appended to this subsection makes provisions for the applicability of section 11ab of the central excise act, 1944. The central excise act, 1944 customs act, 1962 central sales tax act, 1956 entry tax act companies act, 20 companies act, 1956 the limited liability partnership act, 2008 the securities and exchange board of india act, 1992. 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. Further, this section has also been made applicable for service tax law by virtue of section 83 of finance act 1994. Section 35f of central excise act, 1944 caclubindia. Application of certain provisions of act 1 of 1944. Home professional courses company secretary cs bare acts the central excise act, 1944. Download the central excise act, 1944 by pdf online. A question arises whether the provisions of section 5 limitation act, 1963 can be invoked seeking condonation of delay of time period much more than the days so prescribed. 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. Search in central excise act, 1944 1 third schedule.
Penalty under section 11ac of the central excise act. The rate of duty in the case of goods falling under chapter 62 of the first schedule to the central excise tariff act, 1985 5 of 1986, produced or manufactured on job work. Levy and collection of duty, indicating amount of duty in price of goods, powers and duties of officers and land holders, central excise act 1944, advance, rullings, settlementofcases, adjudicationofconfiscationsandpenalties, appeals, presumptionastodocuments, supplementalprovisions, customs excise and gold control appellate tribunal procedure rules1982, orders under section37b. In this act, unless there is anything repugnant in the subject or context,a adjudicating authority means any authority competent to pass any order or decision under this act, but does not include the central board of excise and customs constituted under the central boards of revenue act,1963 54 of 1963, commissioner of central excise appeals or. Arrest and prosecution sections and 18 of central excise act, 1944, the departmental adjudication, prosecution may also be launched under section 9 of the central excise act, 1944 for the offences under section 91 of the act. 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. Amend the law relating to central duties of excise. However, in cases where the duty involved is more than one lakh or the offender has been convicted previously under this section, the court can award maximum imprisonment for a term not. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to. Law has always been a dynamic subject and so is the interpretation of law. 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.
Commissioner of central excise under section 35, as it stood immediately before the appointed day. Ii a indicating amount of duty in the price of goods, etc. This is the basic law related to the levy and collection of duties of central excise. This act may be called the central excise act,1944. The central excise rules, 1944 josh and mak international. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied.
A new section 15a has been inserted in the central excise act, 1944 w. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Full text containing the act, central excise act, 1944, with all the sections, schedules, short title, enactment date, and footnotes. 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. 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. 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. Levy and collection of duty, indicating amount of duty in price of goods, powers and duties of officers and land holders, central excise act1944, advance, rullings, settlementofcases, adjudicationofconfiscationsandpenalties, appeals, presumptionastodocuments, supplementalprovisions, customs excise and gold control appellate tribunal procedure. This act had replaced not less than 10 separate excise acts and 11 sets of statutory rules besides 5. 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. In this act, unless there is anything repugnant in the subject or context,a adjudicating authority means any authority competent to pass any order or decision under this act, but does not include the central board of excise and customs constituted under the central boards of revenue act,1963 54 of 1963, commissioner of central excise appeals or appellate tribunal.
Goods producedmanufactured in india are liable to excise duty. Section 83 application of certain provisions of act 1 of. The central board of excise and customs constituted under the central boards of revenue act, 1963 54 of 1963, may, if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on such goods, issue such orders, instructions and. Cgst act igst act utgst act gst compensation to the states act addendum to the gst rate schedule 03. Chapter iia indicating amount of duty in the price of goods, etc. Central excise act 1944 section 35b citation 37176. 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 central excises and salt act, 1944 provides for the levy and collection of duties of excise on all excisable goods specified in the first. As per provisions of section 9aa prosecution may be launched against any person, director, manager, secretary or other officers. 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.
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. 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. Section 35f of the central excise acts provides deposit of certain percentage of duty demanded or penalty imposed before filing of the appeal. Indian central excise manual, partii arrest and prosecution. Third schedule to central excise act 1944 see section 2fiii notes. Central excise act 1944 section 35ff citation 37183 bare. 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.
Central excise act 1944 complete act citation 3225 bare. 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. Download as pptx, pdf, txt or read online from scribd. The central excise act, 1944, indian bare acts at, a website for indian laws and bareacts, legal advice and law documents in india. Validation of action taken under section 3 of act 1 of 1944. Bare act the central excise act, 1944 linkedin slideshare.
Revenue act, 1963 54 of 1963 may, by notification in the official gazette, constitute such committees as may be necessary for the purposes of this act. Central excise act, 1944 bare acts law library advocatekhoj. Price of goods to indicate the amount of duty paid. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. You want to get details about central excise act 1944 bare act so i have a copy of act in pdf file and i am sharing it with you. The excise duty collections in 200607 was rs 1,17, 266 crore.
Statement of objects and reasons vide gazette of india, 1943, partv, page 243. Union government has power to under article 246 of constitution to make rules and amendment in the excise duty laws. 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. Cbec exempt excise duty on goods in fourth schedule to. Central excise act 1944 chapters from chapter i vii. Jan 09, 2015 bare act the central excise act, 1944 1. Download the central excise act, 1944 by pdf online kopykitab. Eximkey india dgft, customs, excise, export import policy. Buy the central excise act, 1944 by pdf online from company secretary. In this chapter, unless the context otherwise requires.
Download free sample and get upto 30% off on mrprental. In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods. The action taken under section 3 of the central excise act, 1944, have been declared to be valid by the following s. 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. Under the central excise act, 1944, where the excise duty has been charged on advalorem basis, there are three methods of valuation one is tariff value under sec. 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 central excise act, 1944 this act governs the levy of excise duty. Offences and penalties 39 1 39 whoever commits any of the following offences, namely. However this act does not contain the rate at which duties are imposed 4.
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