Indian central excise manual, partiii, value under the. In exercise of such powers the central government has issued notification no. In terms of sec 2f ii of the central excise act 1944, if any process is specified as amounting to manufacture through section notes or chapter note in the central excise tariff act 1985. Central excise act 1944 chapters from chapter i vii. Indian central excise rules, 1944, notification no. Download free sample and get upto 30% off on mrprental. This indirect taxation is administered through an enactment of the central government viz. This is the basic law related to the levy and collection of duties of central excise.
All round support centre for management in taxation, viz. In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944 and section 94 of the finance act, 1994 32 of 1994, the central government hereby makes the following rules further to amend the cenvat credit. Duties specified in the a the first schedule and the second schedule a to the central excise tariff act,1985 to be levied 17. Scheme was made applicable to inputs and packing material only. Cbec exempt excise duty on goods in fourth schedule to. Section 1 short title extent and commencement 1 this act may be called the central excise tariff act, 1985. However this act does not contain the rate at which duties are imposed. Central excise tariff act, 1985 tax management india. Additional duties of excise goods of special importance act, 1957 58 of 1957 4. The central excise act, 1944 1 of 1944 343 24th february, 1944 an act to consolidate and amend the law relating to central duties of 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.
During this time the central board of revenue was constituted in 1934. Buy the central excise act, 1944 by pdf online from company secretary. Third schedule to central excise act 1944 see section 2fiii notes. Union government has power to under article 246 of constitution to make rules and amendment in the excise duty laws. This act classifies various goods on which central excise duties are levied. There the said process is considered as manufacture and the test of transformation become irrelevant. The central excise tariff act 1985 compliance india. Owners or occupiers of land to report manufacture of contraband excise.
Central excise is levied under entry 84 of union list. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. Ii a indicating amount of duty in the price of goods, etc. Central excise manual, chapter17, search, seizure, arrest.
This erstwhile collectorate was having wide jurisdiction of entire erstwhile state of uttar pradesh. 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. Eximkey india dgft, customs, excise, export import policy. Elaborate procedures, rules and regulations were framed for assessment, levy and collection of duty on the new excisable commodities like matches and sugar. Provided that a registration obtained under rule 174 of the central excise rules, 1944 or rule 9 of the central excise no. Dec 15, 2011 today, im going to discuss such two sections of central excise act, 1944. Home page of central board of indirect taxes and customs. Excisable goods under central excise act,1944 cakart. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Basic excise duty also known as central value added tax cenvat is levied at the rates specified in central excise tariff act. The excise management and tariff act an act to make provision for the control of the manufacture of excisable goods, the denaturing of spirits, for the collection of excise duties and for related and connected matters 1st november, 1954 ords nos.
Faq on swachh bharat cesssbc 286 kb act 797 kb rules. 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. 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. Goods producedmanufactured in india are liable to excise duty. Explanation for the purposes of this clause, goods includes any article, material or. Schedule and the second schedule to the central excise tariff act, 1985 5 of 1986, the words, figures and brackets the fourth schedule of the central excise act, 1944 1 of 1944 shall be substituted. Chapter iia indicating amount of duty in the price of goods, etc. General rules for interpretation of the schedule to the central excise tariff act, 1985. Cabinet clears abolition of cesses for gst rollout. Officers required to assist central excise officers. Excisable goods under central excise act,1944 section 2d of central excise act,1944. As per section 2f of central excise act, 1944 cea, manufacture includes any process.
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. 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. 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. They both talk about valuation of goods, with detailed explanation. Section of cea, 1944 change at glance applicable w. Statement of objects and reasons vide gazette of india, 1943, partv, page 243. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Moreover, section 12 of the central excise act, 1944, empowers the central government to apply the provisions of the customs act to the central excise also. Central excise services act 1944 central excise services. Basic excise duty, imposed under section 3 of the central excises and salt act of 1944 on all excisable goods other than salt produced or manufactured in india, at the rates set forth in the schedule to the central excise tariff act, 1985, falls under the category of basic excise duty in india. 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.
Explanation 2 appended to this subsection makes provisions for the applicability of section 11ab of the central excise act, 1944. This act had replaced not less than 10 separate excise acts and 11 sets of statutory rules besides 5. Additional duties of excise textiles and textile articles act, 1978. The rates at which the excise duty is to be collected are stipulated in the central excise tariff act, 1985. However this act does not contain the rate at which duties are imposed 4. Price of goods to indicate the amount of duty paid. In this chapter, unless the context otherwise requires.
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. It also approved repeal of the central excise tariff act, 1985 and. Central excise act 1944 provides the provision of levy and central tariff act 1985 provides for rate of duty. The central excise tariff act 1985 taxindiaupdates in. Cenvat credit rules, 2004 ce tariff rate classification.
The provisions of these rules shall apply to a person who is liable to pay the duty or duties of excise leviable on goods falling under chapter 62 of the first schedule to the central excise tariff act, 1985 5 of 1986 under rule 7aa as if such goods have been manufactured by him. Central excise ars management consultancy services. Central excise act 1944 complete act citation 3225. In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944 and in supersession of the central excise no. Value under the central excise act, 1944 transaction value valuation rules valuation of petroleum products tariff value value on basis of maximum retail sales price. Central excise act 1944 section 35ff citation 37183 bare. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. 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. Central excise new delhi, dated the 18th february, 20 g. Explanation to section 2d provides that goods include any article material or. 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. Contact at delhi a36, first floor, rajouri garden, new delhi 110 027. Power to summon persons to give evidence and produce documents.
In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, read with subsection 3 of section 3 of the additional. These are section 4, which determines goods value for the purpose of charging of excise duty. Download the central excise act, 1944 by pdf online. 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. Excisable goods under central excise act, 1944 section 2d of central excise act, 1944. Special audit in cases where credit of duty availed or utilized is not.