Central excise act 1944 complete act citation 3225. An act to consolidate and amend the law relating to central duties of excise chapter v settlement of cases section 31. Chapter 30 of the new tariff act deals with pharmaceutical products. Central excise act 1944 chapters from chapter i vii. Today, im going to discuss such two sections of central excise act, 1944. Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of gst issued click here. 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. Valuation of excisable goods for purposes of charging of duty. In exercise of the powers conferred by sections 6,12 and 37 of the central excises and salt act, 1944 1 of 1944, the central government is pleased to apply in the adapted form set out below certain provisions of the sea customs act, 1878 viii of 1878, and to make the following rules for. 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.
An act to consolidate and amend the law relating to central duties of excise. 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. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to. Goods producedmanufactured in india are liable to excise duty. 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. Central sales tax, 1956, which imposes sales tax on goods sold in interstate trade or commerce in indisale of property situated within the state. Tariff value fixed under section 32 of the central excise act, 1944 b. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india. 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. 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. Tax paid at the time of manufacture of some goods as per the government rules. Excise duty types of excise duty there are three different types. India, at the rates set forth in the schedule to the central excise tariff act, 1985.
However this act does not contain the rate at which duties are imposed. The central excise tariff act 1985 taxindiaupdates in. Thus the central excise act, 1944 is a comprehensive excise duty enactment administered by the union government. Central excise act, 1944 bare acts law library advocatekhoj. Schedule of the central excise act, 1944 1 of 1944 shall be.
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. As per the central excise tariff act, excise duty is payable on the following basis 1. 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 act, 1944, which imposes a duty of excise on goods manufactured or produced in india. Central excise revenue audit manual 23 and 24 5 mcqs books. Duties specified in the the first schedule and the second schedule 4. This act classifies various goods on which central excise duties are levied and prescribes the rates at which. 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. General rules for interpretation of the schedule to the central excise tariff act, 1985. Schedule to the central excise tariff act, 1985 5 of 1986 as amounting. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Schedule to the central excise tariff act, 1985 5 of 1986 as being subject to a duty of excise and includes salt.
The central governments enactment provided with the name and title as the central excise tariff act, 1985 act 5 of 1986 for the object and purpose that to make provisions as to tariff for central duties of excise. In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods. However this act does not contain the rate at which duties are imposed 4. Ivd central excises, dated the 28th february, 1944. Thus, i find that the showcause notice itself does not contain any of the ingredients required to substantiate the charge that the processes undertaken by the noticee amount to manufacture in terms of chapter note 4 to chapter 60 of the central excise tariff act, 1985 so as to attract central excise duty. Full text containing the act, central excise act, 1944, with all the sections, schedules, short title, enactment date, and footnotes.
They both talk about valuation of goods, with detailed explanation. Schedule and the second schedule to the central excise tariff act. Central excise manual central excise act 1944 chapters central excise act 1957 excise rules. Download the central excise act, 1944 by pdf online. Explanation for the purposes of this clause, goods includes any article, material or. These are section 4, which determines goods value for. This is the basic law related to the levy and collection of duties of central excise. Union government has power to under article 246 of constitution to make rules and amendment in the excise duty laws. 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. Duties specified in the a the first schedule and the second schedule a to the central excise tariff act,1985 to be levied 17. The central excises and salt act, 1944 indian kanoon.
Seeks to exempt duties of excise on goods falling within fourth schedule to central excise act, 1944, in excess of amount calculated at the rate of 50%. Cbec exempt excise duty on goods in fourth schedule to. Consequential amendments of, and construction of references to the first schedule to act 1 of 1944 1 1in the central excise act, 1944, a for the words first schedule, wherever they occur, the words and figures schedule to the central excise tariff act 1985 shall be substituted. Centralexcisemanual centralexciseact1944chapters centralexciseact1957 excise rules. Section 1 short title extent and commencement 1 this act may be called the central excise tariff act, 1985. In this chapter, unless the context otherwise requires, a assessee means any person who is liable for payment of excise duty assessed under this act or any other act and includes. Special offer on gst package for cas as per the mou with icai. In the central excise act, 1944 hereinafter referred to. Indicating amount of duty in the price of goods, etc. Government of india ministry of finance department of revenue notification no.
Central excise act 1944 provides the provision of levy and central tariff act 1985 provides for rate of duty. Third schedule to central excise act 1944 see section 2fiii notes. Transaction value determined under section 4 of the central excise act, 1944. Basic excise duty also known as central value added tax cenvat is levied at the rates specified in central excise tariff act. Act of 1944 on all excisable goods other than salt produced or manufactured in. 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. Central board of excise and customs home page of central. Central excise act 1944 chapter ii and iia dealing with levy and collection ofcountervailing duty and central excise tariff act 1985 5 mcqs iv. Buy the central excise act, 1944 by pdf online from company secretary. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Additional duties of excise goods of special importance act, 1957 58 of 1957 4. Central excise, rules, tariff, acts, notifications, manual.
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