Download the central excise act 1944 by panel of experts. Excise officer under this act or the rules made thereunder j. The central excise rules, 1944 josh and mak international. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india. Cbec exempt excise duty on goods in fourth schedule to. Recovery under section 11a of central excise act, 1944 the mischievous heading of section 11a of the central excise act, 1944 which reads as recovery of duties not levied or not paid or shortlevied or shortpaid or erroneously refunded generally leads to the misconception that all the central excise duties not levied or not paid or shortlevied or shortpaid or erroneously refunded are. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Referencer customs central excise service tax central excise. Central excise manual central excise act 1944 chapters central excise act 1957 excise rules. Buy the central excise act 1944 by panel of experts pdf online from faculty notes.
Authority the registering authority is free to restore to registration and also grant consequential. Based on the material downloaded from cbec website. Dgft, customs, excise, rbi, foreign trade policy, daily news, export and import data of india. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Buy the central excise act, 1944 by pdf online from company secretary. The central excises and salt act, 1944 indian kanoon. The excise duty collections in 200607 was rs 1,17, 266 crore. The provisions of the following sections of the central excise act, 1944 1 of 1944, as in force from time to time, shall apply, so far as may be, in relation to service tax as they apply in relation to a duty of excise. Notification makes amendments in central excise rules 1944. An act to consolidate and amend the law relating to central duties of excise and to salt. 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.
In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods. Central excise notificationtariff central excise notificationnontariff central excise circular central excise instructions. Application of certain provisions of act 1 of 1944. Ca final indirect direct tax summary book pdf may 2020 on. Central excise act 1944 latest breaking news, pictures, videos, and special reports from the economic times. Very concise notes of cex with charts and diagrams where relevant. Tax paid at the time of manufacture of some goods as per the government rules. Jul 30, 2011 the central excise act 1944 section wise.
Excise free goods on sale in duty free shops in india. Ii a indicating amount of duty in the price of goods, etc. However this act does not contain the rate at which duties are imposed. The excises and salt act, 1944 national board of revenue. Agent of owner of goods, factory, warehouse or establishment,organization or undertaking providing or rendering services to be deemed owner for certain purposes. Download as pptx, pdf, txt or read online from scribd.
Act of 1944 on all excisable goods other than salt produced or manufactured in. This is the basic law related to the levy and collection of duties of central excise. India, at the rates set forth in the schedule to the central excise tariff act, 1985. Doesnt require internet connection to view act view data section wise chapter wise advanced user friendly search for any keyword within sectionchapter ability to view. 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. This notification makes amendments in central excise rules 1944, in rule 173 s. However this act does not contain the rate at which duties are imposed 4.
However, excise dutyfree indigenous goods are not available. Download this app from microsoft store for windows 10 mobile, windows phone 8. Goods producedmanufactured in india are liable to excise duty. Download the central excise act 1944section wise file in doc. Ivd central excises, dated the 28th february, 1944. In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, the central government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the government of india in the ministry of finance department of revenue, specified in. Central excise, rules, tariff, acts, notifications, manual. Central excise act 1944 section 35ff citation 37183 bare. Download the central excise act 1944section wise file in. An act to consolidate and amend the law relating to central duties of excise chapter v settlement of cases section 31.
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. 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%. Download free sample and get upto 30% off on mrprental. Central excise act 1944, central excise rule 2002 and. Central excise act 1944 complete act citation 51721 bare.
Central excise act 1944 blogs, comments and archive news on. Section 83 application of certain provisions of act 1 of. 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. This act classifies various goods on which central excise duties are levied. In this proviso, 25 free trade zone 26,special economic zone and hundred per cent. Download free sample and get upto 75% off on mrprental. 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. Eximkey india dgft, customs, excise, export import policy. Government of india ministry of finance department of revenue notification no. In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944, the central government hereby makes the following rules further to amend the central excise rules, 1944 namely. Central excise act 1944 news and updates from the economic.
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 was enacted on 24th february, 1944 by amalgamating. App features complete central excise act and rules in digital format. Registration under central excise act, 1944, central excise.
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