Central excise act and rules pdf

Section 9 of the central excise act, 1944 act for short deals with the offences and penalties meant for such offences offences. Appointment and jurisdiction of central excise officers. For definition of associated enterprises under section 92a of the incometax act. Buy the central excise act, 1944 by pdf online from company secretary.

However this act does not contain the rate at which duties are imposed 4. This act classifies various goods on which central excise duties are levied. This act may be called the central excise act,1944. Application of the provisions of act 8 of 1878 to central excise duties. Central excise removal of goods at concessional rate of duty for manufacture of excisable and other goods. In these rules, unless the context otherwise requires, a acts means the customs act, the central excises act and the gold control act. The act and the consolidated statutory rules, together with as many manuals of departmental instructions as may be necessary, will then form a complete central excise code, which will simplify the administration of this branch of the revenue system and aid such further development as may be necessary. Central excise tariff act, 1985 tax management india. Central excise appeals rules, 2001 notification no. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india.

Publication of rules and notifications and laying of rules. T, dated 3151995 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, namely. 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. Every notification issued under subrule 1, and every order made under subrule 2 of rule 8 of the central excise rules, 1944, and in force immediately before the commencement of the customs and central excise laws amendment act, 1987 shall be deemed to have been issued or made under the provisions of this section and shall continue to. 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. Agent of owner of goods, factory or warehouse to be deemed owner for certain purposes. For definition of associated enterprises under section 92a of the incometax act, 1961, see appendix. Central excise department, or any person including an officer of the state government invested by the central board of excise and customs constituted under the central boards of revenue act, 1963 54 of 1963 with any of the powers of a central excise officer under this act. App features complete central excise act 1944 in digital format. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Appliedtaxation mba 2nd sem page 1 career point university kota raj. An overview of central excise duty, 1944 applied taxation submitted to submitted by ca manoj kumar yadav ashim roy asst.

Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to. This act had replaced not less than 10 separate excise acts and 11 sets of statutory rules besides 5 acts relating to salt. Which states that if assessable value cannot be determined us 41a, it shall be determined in such manner as may be prescribed by rules. Central excise statutory provisons acts, rules and regulations. An act to consolidate and amend the law relating to central duties of excise central duties of excise on goods manufactured or produced in certain parts of india.

Articles of jewellery collection of duty rules, 2016. Central excise act, 1944 bare acts law library advocatekhoj. Section 91 of the act illustrates what activities amount to offence under this act as detailed below. However, based on definitions in other enactments as well as judicial pronouncements, certain broad. Owners or occupiers of land to report manufacture of contraband excise. Designation of proper officer under central excise rules, 1994. Thus the central excise act, 1944 is a comprehensive excise duty. If the taxpayer bears its incidence which can not be passed, such tax is direct tax. The central excise act, 1944 1 of 1944 343 24th february, 1944. 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, namely.

Indirect tax dispute resolution scheme rules, 2016. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. Officers required to assist central excise officers. Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes s. Faq on swachh bharat cesssbc 286 kb act 797 kb rules. Valuation rules if the transaction value, conditions are not satisfied, valuation will be done as per valuation rules under section 41b of the central excise act. The central government may, by notification in the official gazette, declare that any of the provisions of the 1 customs act, 1962 52 of 1962 relating to the levy of and exemption from customs duties, drawback of duty, warehousing. By the jammu and kashmir extension of laws act, 1956 central act 62 of 1956 the two central acts the opium act, 1857 xiii of 1857 and the dangerous drugs act, 1930 ii of. Central excise rules, 1944, rule 2301 in default of payment of loans to the punjab financial corporation and the punjab state industrial development corporation the plant and machinery were possessed, under section 29 of the state financial corporation act, 1951, and auctioned auction purchaser of land and building clause in the.

Central excise is a levy tax, levied on a commodity manufactured within the country by the union government by an act of parliament usually in the finance bill, in the presentation of the budget in the parliament, generally on the last working day of february every year by notifying under a tariff. Central excise home page of central board of excise and. Designation of proper officer under central excise rules, 1994 chapter i preliminary rule 1. This is the basic law related to the levy and collection of duties of central excise.

Special audit in cases where credit of duty availed or utilized is not. Central excise act, 1944 section 11a1 depressing of sale price show cause notice, that assessee had short paid the duty on its products, that is, printed glass bottles, by undervaluing the same at the time of clearance from its factory inasmuch as it did not add additional consideration received from c and p wherein assessee had received 90% advance from c and 100% advance from p for. Indian revenue service customs and central excise group a rules, 2016. Provided that, notwithstanding anything contained in this act or the rules, the board may, by general of special order, impose such limitations or conditions in the exercise of such powers and discharge of such duties as it thinks fit. Download free sample and get upto 30% off on mrprental. Commissioner of central excise or commissioner of central excise appeals for the purposes of the act and the rules made thereunder.

They shall come into force on the 25th october, 2 1982. Central excise notificationtariff central excise notificationnontariff central excise circular central excise instructions. In these rules, unless the context otherwise requires, a act means the central goods and services tax act, 2017 12 of 2017. Ivd central excises, dated the 28th february, 1944. In these rules, unless the context otherwise requires, a act means the central excise act, 1944 1 of 1944. These rules shall apply to the articles of jewellery or parts of articles of jewellery or both, falling under heading 71 of the central excise tariff act, 1985 5 of 1986. 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. Power to summon persons to give evidence and produce documents.

Central board of excise and customs home page of central. Central excise, rules, tariff, acts, notifications, manual. Central excise act 1944 or the central excise rules. Definitions in these rules, unless the context otherwise requires,a act means the central excise act, 1944 1 of 1944. Apr 25, 2020 central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Download the central excise act, 1944 by pdf online. Cenvat credit rules, 2004 ce tariff rate classification.