Central excise act 1944 pdf merge

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. Ii a indicating amount of duty in the price of goods, etc. In this act, unless there is anything repugnant in the subject or context, 1 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 2 of central. 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. Central excise manual, chapter17, search, seizure, arrest. An act to consolidate and amend the law relating to central duties of excise.

Departmental circular nor a manual of instructions issued by the central board of. Excisable goods under central excise act,1944 cakart. In exercise of such powers the central government has issued notification no. What will be impact of amendment in section 35f of the central excise act, when appeal is filed after 06. Explanation to section 2d provides that goods include any article material or. Introduction to central excise act 1944 with special.

We have analysed following two entries relating to excise act 1944 union list. Commissioner of central excise under section 35, as it stood immediately before the appointed day. Eximkey india dgft, customs, excise, export import policy. The central excises and salt act, 1944 presently known as the. 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. This act had replaced not less than 10 separate excise acts and 11 sets of statutory rules besides 5. Download free sample and get upto 30% off on mrprental.

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. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. The central excise act was enacted on february 24, 1944 with an intention to consolidate and modify the legal principles dealing with central excise duties on commodities that are produced and fabricated in some parts of indian territory. Explanatory notes issued by department of revenue on. Changes in customs and central excise law and rates of duty have been. On 18 april 2005, customs and excise was merged once more with the inland. An act to consolidate and amend the law relating to central duties of excise chapter via appeals section 35. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to. App features complete central excise act and rules in digital format.

Prior to 1944 there were 16 individual acts which levied excise duty. Central excise officer shall within a period of five years from the relevant date, serve a notice on the person chargeable with the duty penalty structure has been rationalized and the provisions w. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Central excise act 1944 section 35ff citation 37183. 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. Appliedtaxation mba 2nd sem page 1 career point university kota raj.

Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Chapter iia indicating amount of duty in the price of goods, etc. Download the central excise act, 1944 by pdf online. Explanation for the purposes of this clause, goods includes any article, material or. Price of goods to indicate the amount of duty paid.

However this act does not contain the rate at which duties are imposed 4. Buy the central excise act, 1944 by pdf online from company secretary. Duties specified in the a the first schedule and the second schedule a to the central excise tariff act,1985 to be levied 17. An excise, or excise tax, is any duty on manufactured goods that is levied at the moment of. Entry no 84 duties of excise on tobacco and other goods manufactured or produced in india except alcoholic liquors. 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. Central excise act, 1944 was enacted on 24th february, 1944 by amalgamating. Central excise act 1944 section 35b citation 37176.

Each such act dealt with one or same type of commodities. In this chapter, unless the context otherwise requires. These are section 4, which determines goods value for. Search in central excise act, 1944 1 third schedule.

Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. 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. 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. The commissioner, central excise, ahmedabad vide order dated 31. Section 11ac of the central excise act, 1944 penalty for shortlevy or nonlevy of duty in certain cases period 172000 to 32004 whether penal provision of section 11ac would come into play only after an order is passed under section 11a2 with finding that escaped duty was result of deception by assessee by adopting a means as. Today, im going to discuss such two sections of central excise act, 1944. Section 11ac of the central excise act, 1944 penalty. Section 11a of the central excise act, 1944 taxation. The provisions of the central excise act, 1944 and rules made there under. Amend the law relating to central duties of excise. Section 35f of central excise act, 1944 caclubindia. 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. 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.

Explanation 2 appended to this subsection makes provisions for the applicability of section 11ab of the central excise act, 1944. All these acts were consolidated and a consolidating act was passed in 1944 called as central excises and salt act, 1944 which came into effect from 28th february 1944. Download this app from microsoft store for windows 10 mobile, windows phone 8. An overview of central excise duty, 1944 applied taxation submitted to submitted by ca manoj kumar yadav ashim roy asst.