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 as pptx, pdf, txt or read online from scribd. Buy the central excise act, 1944 by pdf online from company secretary. 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. Very concise notes of cex with charts and diagrams where relevant. Excise free goods on sale in duty free shops in india. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. India, at the rates set forth in the schedule to the 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.
An act to consolidate and amend the law relating to central duties of excise chapter v settlement of cases section 31. Central excise act 1944 latest breaking news, pictures, videos, and special reports from the economic times. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india. Central excise act, 1944 was enacted on 24th february, 1944 by amalgamating. Cbec exempt excise duty on goods in fourth schedule to. Act of 1944 on all excisable goods other than salt produced or manufactured in. Download the central excise act 1944 by panel of experts. However this act does not contain the rate at which duties are imposed. Application of certain provisions of act 1 of 1944.
Ii a indicating amount of duty in the price of goods, etc. Agent of owner of goods, factory, warehouse or establishment,organization or undertaking providing or rendering services to be deemed owner for certain purposes. 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. The excises and salt act, 1944 national board of revenue. This notification makes amendments in central excise rules 1944, in rule 173 s. However, excise dutyfree indigenous goods are not available. 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. 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. However this act does not contain the rate at which duties are imposed 4. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. Dgft, customs, excise, rbi, foreign trade policy, daily news, export and import data of india. Referencer customs central excise service tax central excise. Download free sample and get upto 75% off on mrprental.
Central excise notificationtariff central excise notificationnontariff central excise circular central excise instructions. 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. Government of india ministry of finance department of revenue notification no. Download the central excise act 1944section wise file in doc. App features complete central excise act and rules in digital format. In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods. Section 83 application of certain provisions of act 1 of. The central excise rules, 1944 josh and mak international. 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. Eximkey india dgft, customs, excise, export import policy. Central excise, rules, tariff, acts, notifications, manual. Notification makes amendments in central excise rules 1944. In this proviso, 25 free trade zone 26,special economic zone and hundred per cent.
Based on the material downloaded from cbec website. Ivd central excises, dated the 28th february, 1944. The central excises and salt act, 1944 indian kanoon. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Download the central excise act 1944section wise file in. 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. Download this app from microsoft store for windows 10 mobile, windows phone 8. The excise duty collections in 200607 was rs 1,17, 266 crore. This act classifies various goods on which central excise duties are levied. Central excise act 1944 blogs, comments and archive news on.
Central excise manual central excise act 1944 chapters central excise act 1957 excise rules. Download the central excise act, 1944 by pdf online. Central excise act 1944 complete act citation 51721 bare. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. 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. Jul 30, 2011 the central excise act 1944 section wise. An act to consolidate and amend the law relating to central duties of excise and to salt. Goods producedmanufactured in india are liable to excise duty. Tax paid at the time of manufacture of some goods as per the government rules. 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 free sample and get upto 30% off on mrprental. Registration under central excise act, 1944, central excise. Buy the central excise act 1944 by panel of experts pdf online from faculty notes. Central excise act 1944 section 35ff citation 37183 bare.
406 226 59 351 1103 525 920 255 1421 122 100 1112 850 959 116 483 1312 1048 1100 583 46 1520 953 1616 1255 667 1483 642 1019 1383 106 1563 1069 455 633 753 336 1039 400 1229