Special audit in cases where credit of duty availed or utilized is not. 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. Powers of central excise officers 1 a central excise officer may exercise the powers and discharge the duties conferred or imposed under this act on any. In this chapter, unless the context otherwise requires. Download free sample and get upto 30% off on mrprental. Vicechairman to act as chairman or to discharge his functions in. Central excise act 1944 complete act citation 3225 bare. 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.
Buy the central excise act, 1944 by pdf online from company secretary. An act to consolidate and amend the law relating to central duties of excise and to salt. As per section 2f of central excise act, 1944 cea, manufacture includes any process. Power to summon persons to give evidence and produce documents. The central excise act, 1944 this act governs the levy of excise duty. They both talk about valuation of goods, with detailed explanation. Bare act the central excise act, 1944 linkedin slideshare.
Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Central excise act 1944 section 35ff citation 37183 bare. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. The rates at which duties of excise shall be levied under the4 central excise and salt act, 1944 1 of 1944 are specified in3 the first schedule. Central excise act 1944 chapters from chapter i vii. This was a major milestone in the centralisation of modern day central excise department. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. 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. Excise officer under this act or the rules made thereunder j.
The excise duty collections in 200607 was rs 1,17, 266 crore. The salt amendment act transferred the madras salt department to the administrative control of government of india in 1926. Jan 09, 2015 bare act the central excise act, 1944 1. Section 37 power of central government to make rules. Download the central excise act, 1944 by pdf online. This duty is levied under section 31a of central excise act. Indian central excise rules, 1944, notification no. 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. 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. These are section 4, which determines goods value for the purpose of charging of excise duty. Consequent upon the amendment to the section 11a w.
As per section 2a of central excise act, basic excise duty is termed as cenvat with effect from 1252000. 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. Power to summon persons to give evidence and produce documents in inquiries under this act. Chapter iia indicating amount of duty in the price of goods, etc. 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. Schedule to the central excise tariff act, 1985 5 of 1986 as amounting. 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. However this act does not contain the rate at which duties are imposed 4. Eximkey india dgft, customs, excise, export import policy.
Excise act 1994 act 141994 proclaimed by proclamation no. Amend the law relating to central duties of excise. The central excise rules, 1944 josh and mak international. Officers required to assist central excise officers.
Section 2 definitions central excise act, 1944 late tribunal constituted under section 129 of the customs act, 1962 52 of 1962. Owners or occupiers of land to report manufacture of contraband excise. Explanation 2 appended to this subsection makes provisions for the applicability of section 11ab of the central excise act, 1944. Excise duties are of following types i basic excise duty. Union government has power to under article 246 of constitution to make rules and amendment in the excise duty laws. Search in central excise act, 1944 1 third schedule. Section 37 power of central government to make rules central excise act, 1944 x x x x extracts x x x x notification no. Section 9 in the central excise act, 1944 indian kanoon. Statement of objects and reasons vide gazette of india, 1943, partv, page 243. Dec 15, 2011 today, im going to discuss such two sections of central excise act, 1944. Cbec exempt excise duty on goods in fourth schedule to. Price of goods to indicate the amount of duty paid.985 799 1016 127 663 1430 437 803 1092 397 109 1217 212 168 1400 1532 724 200 1369 831 1518 392 1596 1109 1260 855 476 1386 46 854 53 642