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. An act further to amend the customs act, 1962, the customs tariff act, 1975, the central excise act, 1944, the central sales tax act, 1956, the. Any chapter all goods in excess of the amount equal to fifty per cent. Central excise notification tariff central excise notificationnon tariff central excise circular central excise instructions. Central excise notificationtariff central excise notificationnontariff central excise circular central excise instructions.
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. Union government has power to under article 246 of constitution to make rules and amendment in the excise duty laws. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Account books, registers, writing pads and file folders. 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. Excisable goods under central excise act,1944 cakart.
The central excise tariff act 1985 taxindiaupdates in. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. As per section 2f of central excise act, 1944 cea, manufacture includes any process. The excises and salt act, 1944 national board of revenue. This act had replaced not less than 10 separate excise acts and 11 sets of statutory rules besides 5. Introduction presentation of refund claim scrutiny of refund claim and sanction payment of refund post audit monitoring and control for timely disposal of refunds. Chapter ii levy and collection of central excise duty on plastics and. The central government may, by notification in the official gazette, specify any goods, in relation to which it is required, under the provisions of the standards of weights and measures act, 1976 60 of 1976 or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of sub. The central excise act, 1944 an act to consolidate and amend the law relating to central duties of excise 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. Download the central excise act, 1944 by pdf online. The department issued a show cause notice demanding duty on the said metal scrap and waste contending that the process of generation of scrap and waste amounted to manufacture in terms of section 2f of the central excise act, 1944. The restrictions imposed under drugs act could not lead to nonlevy of excise duty under the central excise act thereby causing revenue loss. Each of these sections is related to a particular class of goods. Central excise, rules, tariff, acts, notifications, manual.
This is the basic law related to the levy and collection of duties of central excise. Thus section 1 is on animal products, section 2 on vegetable products, so on and so forth. 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. Prohibition on sale of physician samples under the drugs act did not have any bearing or effect on levy of excise duty. Excise is governed by section 11b of the central excise act, 1944. Section 2 definitions central excise act, 1944 late tribunal constituted under section 129 of the customs act, 1962 52 of 1962. Buy the central excise act, 1944 by pdf online from company secretary. Download free sample and get upto 30% off on mrprental. Customs act, 1962 customs act provisions proposed change comments definition of customs area. Schedule to the central excise tariff act, 1985 5 of 1986 as amounting to manufacture.
In this update, we have captured key amendment proposals under these acts. 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. Central excise act 1944 complete act citation 51721 bare. Layout of sections and chapters the central excise tariff act, 1985 ceta classifies all the goods under 20 sections and 96 chapters. Nccd national calamity contingent duty leviable under section 6 of the finance act, 2001as amended. Central excise act 1944 provides the provision of levy and central tariff act 1985 provides for rate of duty. Central excise act, 1944 was enacted on 24th february, 1944 by amalgamating. This erstwhile collectorate was having wide jurisdiction of.
Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. Central excise manual central excise act 1944 chapters central excise act 1957 excise rules. Third schedule to central excise act 1944 see section 2fiii notes. Duties specified in the schedule to the central excise tariff act, 1985 to be. Section3 duties specified in the first schedule and the second schedule to the central excise tariff act, 1985 to be levied section3a power of central government to charge excise duty on the basis of capacity of production in respect of notified 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. Goods producedmanufactured in india are liable to excise duty. An act to consolidate and amend the law relating to central duties of excise.
Ssi units are required to file er3 returns indicating the above details on a. Central excise manual, chapter9, refund, introduction. In this chapter, unless the context otherwise requires. Chapter iia indicating amount of duty in the price of goods, etc. Customs tariff act, 1975 51 of 1975 read with proviso to subsection 1 of section 3 of the said central excise act, 1944.
Home page of central board of indirect taxes and customs. 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. Departmental circular nor a manual of instructions issued by the central board of. The provisions of the central excise act, 1944 and rules made there under. 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 excise tariff which was originally a schedule to the central excise act, 1944 was delinked from it and the central excise tariff, act 1985 containing the tariff schedule was enacted, based on the international product coding system called harmonised system of nomenclature h. Centralexcisemanual centralexciseact1944chapters centralexciseact1957 excise rules.
The central excise act also provided for payment of interest on delayed payment of refund as per section 11bb. Statement of objects and reasons vide gazette of india, 1943, partv, page 243. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. General rules for interpretation of the schedule to the central excise tariff act, 1985. However this act does not contain the rate at which duties are imposed 4. Customs tariff act, 1975 51 of 1975, the duty of excise leviable on the notified goods shall be deemed to be the duty of excise leviable on such goods under the first schedule and the second schedule to the central excise tariff act, 1985 5 0f 1986 read with any notification for the time being in force. Schedule to the central excise tariff act, 1985 5 of 1986 as being subject to a duty of.
Central excise act 1944 section 35ff citation 37183 bare. Additional duties of excise textiles and textile articles act, 1978. Price of goods to indicate the amount of duty paid. 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. Section 1 short title extent and commencement 1 this act may be called the central excise tariff act, 1985.
Ii a indicating amount of duty in the price of goods, etc. Excisable goods under central excise act,1944 section 2d of central excise act,1944. The assessee cleared it without paying any excise duty. Faq on swachh bharat cesssbc 286 kb act 797 kb rules. This erstwhile collectorate was having wide jurisdiction of entire erstwhile state of uttar pradesh. Additional duties of excise goods of special importance act, 1957 58 of 1957 4. Sed special excise duty leviable as per second schedule to central excise tariff act, 1985 5 of 1986.
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