Download this app from microsoft store for windows 10 mobile, windows phone 8. 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. In this chapter, unless the context otherwise requires. Designation of proper officer under central excise rules, 1994. Central excise act 1944 chapter ii levy and collection of. Union government has power to under article 246 of constitution to make rules and amendment in the excise duty laws. However this act does not contain the rate at which duties are imposed. Central excises and salt act, 1944 the indian lawyer.
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. Inauguration of customs canine centre at attari, amritsar by dr. Commissioner of central excise under section 35, as it stood immediately before the appointed day. Powers of central excise officers 1 a central excise officer may exercise the powers and discharge the duties conferred or imposed under this act on any. 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. 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. 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. Under the central excise act, 1944 and the rules made thereunder for collection of appropriate amount of excise duty the preventive and investigative provisions such as search, seizure, summons, arrest are provided for. Central excise act, 1944 bare acts law library advocatekhoj.
Goods producedmanufactured in india are liable to excise duty. This is the basic law related to the levy and collection of duties of central excise. Central excise areas of law law library advocatekhoj. Download the central excise act, 1944 by pdf online. 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. Home page of central board of indirect taxes and customs. Central excise act 1944, chapterii, levy and collection of. However this act does not contain the rate at which duties are imposed 4. During the past 65 years, the department had travelled a long way in the service of the nation and industry as well. 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. Statement of objects and reasons vide gazette of india, 1943, partv, page 243. Agent of owner of goods, factory or warehouse to be deemed owner for certain purposes. Some of these measures are not expressly provided under the central excise act, 1944 but have been adopted from the customs. An act to consolidate and amend the law relating to central duties of excise.
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. Whereas it is expedient to consolidate and amend the law relating to. Chapter iia indicating amount of duty in the price of goods, etc. 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 have the same force and effect after such commencement until it is amended, varied, rescinded or superseded under the provisions of this section. Central excise act, 1944 was enacted on 24th february, 1944 by amalgamating. 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. Section 35f of central excise act, 1944 caclubindia. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services.
Download free sample and get upto 30% off on mrprental. Ii a indicating amount of duty in the price of goods, etc. 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. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. 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. Full text containing the act, central excise act, 1944, with all the sections, schedules, short title, enactment date, and footnotes. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. 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. Central excise act 1944 section 35b citation 37176 bare. Indicating amount of duty in the price of goods, etc.
236 1239 163 1593 1160 1393 1348 900 98 284 751 259 671 494 354 824 949 1459 1421 1247 259 157 1187 192 793 401 1318 11 1050 428 159 1143 91 397 511 1184