Central excise and salt act 1944 pdf free

Indirect taxes matters appeals us 35 l of central excise and salt act, 1944. In exercise of power conferred by section 11a of the central excises and salt act, 1944 hereinafter called the act three showcause notices were issued to the respondent on the allegation that it had failed to pay the duty on coal cinders payable under tariff item no. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Buy the central excise act, 1944 by pdf online from company secretary. Central excise act 1944 provides the provision of levy and central tariff act 1985 provides for rate of duty. In this proviso, free trade zone and hundred per cent. 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. Central excise act, 1944 the central excise act, 1944. Continuance of assessment proceeding under central excises. Get free access to the complete judgment in collector of central excise, kanpur v.

Sro 448i2000 dated the 1st july, 2000, the central board of revenue is pleased to direct that, subject to paragraph 2, the collector, collectorate of customs, sales and central. May 17, 2017 the excises and salt act, 1944 act no. The central excises and salt act, 1944 indian kanoon. Government of india ministry of finance department of revenue notification no. Ivd central excises, dated the 28th february, 1944, sections 6,12 and 37 of the central excises and salt act, 1944, central government,provisions of sea customs act, 1878, rules for the purpose of the assessment and collection of the duties imposed by the first mentioned act. Goods producedmanufactured in india are liable to excise duty. 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, 1944. He stressed the fact that an assessee under the said act means the person who is liable to pay the duty of excise under this act and further stressed the. 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.

An act to consolidate and amend the law relating to central duties of excise chapter v settlement of cases section 31. Income tax act, there is no machinery provision in the central excises and salt act for continuing assessment proceedings against a dead individual. Central excise act 1944 section 35b appeals to the appellate. In the case of cannanore spinning and weaving mills ltd. Central excise day is celebrated on 24 february in india. Central board of excise and customs home page of central.

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%. Whereas it is expedient to consolidate and amend the law relating to duties of excise on goods manufactured or produced, and services provided or. This application under section 35g3 of the central excises and salt act, 1944 has been made with the prayer to direct the customs, excise and gold control appellate tribunal to state a case and refer the questions of law arising out of its orders dated 8. All these acts were consolidated and a consolidating act was passed in 1944 called as central excises and salt act, 1944 which came into effect from 28th february 1944. Section 35g in the central excises and salt act, 1944. Special excise duty is levied at the rates specified in the second schedule to central excise tariff act, 1985.

Idt indirect tax central excise act, 1944 lecture 1 ca dilip badlani. Central sales tax, 1956, which imposes sales tax on goods sold in interstate trade or commerce in indisale of property situated within the state. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india. Entry no 84 duties of excise on tobacco and other goods manufactured or produced in india except alcoholic liquors. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. The central excise act, 1944, indian bare acts at, a website for indian laws and bareacts, legal advice and law documents in india. Introduction to central excise act 1944 with special emphasis. The day recognizes the contribution of the central board of excise and customs at present central board of indirect taxes and customs. The central excises and salt act, 1944 provides for the levy and collection of.

Download the central excise act, 1944 by pdf online. During that period item 23a of the first schedule to the central excise and salt act, 1944, relating to glass and glassware, read. Excisable goods under central excise act,1944 cakart. 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. 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 day marks the day of enactment of the central excise and salt act, 1944. Aug 26, 2009 basic excise duty, imposed under section 3 of the central excises and salt act of 1944 on all excisable goods other than salt produced or manufactured in india, at the rates set forth in the. Central excises and salt act, 1944 commentary josh and. Exemption from excise dutyeffect of notification no. The central excise duty is levied in terms of the central excise act, 1944 and the rates of duty, ad valorem on value or specific, are prescribed under the schedule i and ii of the central excise tariff act, 1985. The provisions of the central excise act, 1944 and rules made there under, notifications. In the year 1944, the central excises and salt act was enacted on 24 th february, 1944 consolidating and amending the laws relating to central duties of excise and salt having special provisions relating to salt repealing all acts relating to productiontransport of salt namely bombay salt act, 1890, madras salt act, 1884 and indian salt act.

Idt indirect tax central excise act, 1944 lecture 1. Where under this act, the duty of excise is chargeable on any excisable goods with reference to value. Explanation for the purposes of this clause, goods includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall. Section 4 in the central excises and salt act, 1944. 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.

Central excise act 1944 section 35ff citation 37183. It is accordingly proposed to consolidate in a single enactment all the laws relating to central duties of excise and to the tax on salt and to embody therein a schedule, similar to that in the indian tariff act, 1934, setting forth the rates of duty leviable on each class of goods. Download free sample and get upto 30% off on mrprental. Union government has power to under article 246 of constitution to make rules and amendment in the excise duty laws. Ivd central excises, dated the 28th february, 1944. Central excise act 1944 complete act citation 3225 bare.

Section 4 of the central excises and salt act, 1944 provides for valuation of excisable goods for purposes of. This act had replaced not less than 10 separate excise acts and 11 sets of statutory rules besides 5. Aug 17, 2014 we have analysed following two entries relating to excise act 1944 union list. The day marks the enactment of the central excise and salt act in 1944. Validation of charges levied on salt before the commencement of this act the charge in respect of the manufacture or production of salt imposed by the rule made by the central government under section 37 of the central excise and salt act, 1944 1 of 1944 and published with the notification of the former finance department revenue.

Although that was a sales tax, rather than an excise, salt has been subject to excise in some. The collector of central excise or the other party may. Tax paid at the time of manufacture of some goods as per the government rules. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Cbec exempt excise duty on goods in fourth schedule to. Ii a indicating amount of duty in the price of goods, etc. Entry no 84 duties of excise on tobacco and other goods manufactured or produced in india. Section 2f in the central excises and salt act, 1944.

Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services provided or rendered, in bangladesh and. 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. An act to consolidate and amend the law relating to central duties of excise and to salt. Central government and rupees respectively by section 3 and the second schedule 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. Central excise act, 1944 bare acts law library advocatekhoj. A notice was issued to the appellant directing it to show cause as to why central excise duty to the tune of rs 32,35,575 should not be demanded and recovered from them in terms of the proviso appended to rule 491 of the central excise rules, 1944 the rules read with section 11a of the central excise and salt act, 1944 the act. Section 2f in the central excises and salt act, 1944 f 5 manufacture includes any process, i.

The central excise rules, 1944 josh and mak international. We have analysed following two entries relating to excise act 1944 union list. Indian central excise rules, 1944, notification no. Each such act dealt with one or same type of commodities. Inserted vide the central excise tariff amendment act, 2004. Download this app from microsoft store for windows 10 mobile, windows phone 8.

An excise, or excise tax, is any duty on manufactured goods that is levied at the moment of. Get free access to the complete judgment in cce, delhi v. Central excise act, 1944, which imposes a duty of excise on goods manufactured or produced in india. Excisable goods under central excise act,1944 section 2d of central excise act,1944. Prior to 1944 there were 16 individual acts which levied excise duty.

Whether an assessment proceeding under the central excises and salt act, 1944, can continue against the legal representativesestate of a sole proprietormanufacturer after his her demise, where there is no provision in this respect in the tax statute. The central excises and salt act, 1944 presently known as the. Introduction to central excise act 1944 with special. Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of gst issued click here. In this act, unless there is anything repugnant in the subject or context, 9 a adjudicating authority means any authority competent to pass any order or decision under this act, but does not include the central board of excise and customs constituted under the central boards of revenue act, 1963 54 of 1963, 10 commissioner of central excise. For purpose of subsection 1, the central excise officer shall be entitled to use all the materials and other information produced by the assessee before the. Sro 810 178 dated 29th dune 1978 though superseded but exemption from duty would continue on yarn produced and manufactured earlier than midnight between 27th and 28th. Collector of customs and central excise 1969 3 scc 112 this court dealt with an explanation which had been added by the central government in purported exercise of the power vested under the central excise and salt act, 1944. Central excise act 1944 complete act citation 3225.

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