Explanation to section 2d provides that goods include any article material or. Offences and penalties 39 1 39 whoever commits any of the following offences, namely. In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods. Central excise act 1944 section 35ff citation 37183. 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. Statement of objects and reasons vide gazette of india, 1943, partv, page 243. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Download the central excise act, 1944 by pdf online. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Central excise act, 1944 bare acts law library advocatekhoj. Price of goods to indicate the amount of duty paid. 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. An act to consolidate and amend the law relating to central duties of excise.
This issue is well settled by the honble apex court in the matter of hoosen kasam data india limited vs state of madhya pradesh and others 1983 elt. Chapter iia indicating amount of duty in the price of goods, etc. Central excise act 1944, chapterii, levy and collection. Under this provision the central government is empowered to exempt levy of central excise duty to legitimize practices of nonpayment or shortpayment of the duty in the industry. 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. Interest on delayed refund of amount deposited under the proviso to section 35f. However this act does not contain the rate at which duties are imposed 4. Central excise act 1944, chapterii, levy and collection of duty, valuation of excisable goods, charging duty of excise, valuation of excisable goods, retail sale price, remission of duty on goods, deficient in quantity, power to grant exemption, registration of certain persons, restriction on possession of excisable goods, offences and penalties, offences by companies, powers of court. 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. Section 35f of central excise act, 1944 caclubindia. 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. 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. The central excises and salt act, 1944 presently known as the central excise act, 1944 was enacted on 24th february, 1944 by amalgamating 16 legislations governing taxation on various commodities.
Central excise tariff act is based on the harmonized system of nomenclature hsn. Cbec exempt excise duty on goods in fourth schedule to. Central excises and salt act, 1944 the indian lawyer. Eximkey india dgft, customs, excise, export import policy. Central excise act 1944 section 35b citation 37176 bare. In this chapter, unless the context otherwise requires. In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944 and in supersession of the central excise no. Section 35b appeals to the appellate tribunal central excise act, 1944 x x x x extracts x x x x filed within three months from the date on which the order sought to be appealed against is communicated to the 5principal commissioner of central excise or commissioner of central excise, or, as the case may be, the other party preferring the. Ii a indicating amount of duty in the price of goods, etc. Central government and rupees respectively by section 3 and the second schedule of. Central excise act 1944, central excise rule 2002 and goods and sales tax gst group members.
Central excise act 1944 section 35b citation 37176. Excise and customs reporter v november, 2014 a article rticle 25 section 35f of central excise act, 1944 and section 129e of customs act, 1962 have been substituted by new provisions, with effect from 6th august, 2014, that is the date from which the finance act no. Central excise act 1944, chapterii, levy and collection of. Amend the law relating to central duties of excise. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. One such instance of delegated legislation conferring the power upon the government to exempt payment of tax is section 11c of the central excise act, 1944. Prior to 1944 there were 16 individual acts which levied excise duty. Excisable goods under central excise act,1944 section 2d of central excise act,1944. Apr 10, 20 one such instance of delegated legislation conferring the power upon the government to exempt payment of tax is section 11c of the central excise act, 1944. 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. Union government has power to under article 246 of constitution to make rules and amendment in the excise duty laws. Any person claiming refund of any duty of excise may make an application for refund of such duty to the 90 assistant commissioner of central excise or deputy commissioner of central excise before the expiry of 3one year 4from the relevant date 93 94 in such form and manner as may be prescribed and the application shall be accompanied by such documentary or other evidence including.
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. Each such act dealt with one or same type of commodities. Designation of proper officer under central excise rules, 1994. The central excise act, 1944 1 of 1944 343 24th february, 1944 an act to consolidate and amend the law relating to central duties of excise. Any person claiming refund of any duty of excise may make an application for refund of such duty to the 90 assistant commissioner of central excise or deputy commissioner of central excise. Download free sample and get upto 30% off on mrprental. During the past 65 years, the department had travelled a long way in the service of the nation and industry as well. Goods producedmanufactured in india are liable to excise duty. Excise officer under this act or the rules made thereunder j. Excisable goods under central excise act,1944 cakart. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india. Central excise act 1944 section 35ff citation 37183 bare. This is the basic law related to the levy and collection of duties of central excise.
Full text containing the act, central excise act, 1944, with all the sections, schedules, short title, enactment date, and footnotes. Search in central excise act, 1944 1 third schedule. Bharat mate 151727 sreeraj nair 151729 anadi mishra 151728 swaraj vedpathak 151743 kushal patil 151735 1 section 1 short title, extent and commencement. During the past 65 years, the department had travelled a long way in. Commissioner of central excise under section 35, as it stood immediately before the appointed day. Section 2 definitions central excise act, 1944 late tribunal constituted under section 129 of the customs act, 1962 52 of 1962. Agent of owner of goods, factory or warehouse to be deemed owner for certain purposes. Jul 10, 2015 considering the fact that amendment in law has to be prospective unless made retrospective in express terms the disputelis which was created before 01. Central excise act 1944, central excise rule 2002 and. 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. Section 35b appeals to the appellate tribunal central. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. Download this app from microsoft store for windows 10 mobile, windows phone 8.