Central excise and salt act 1944 pdf files

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. 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. 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. During the past 65 years, the department had travelled a long way in the service of the nation and industry as well. In exercise of the powers conferred by subsection 6 of section 129c of the customs act, 1962 52 of 1962, read with subsection 1 of section 35d of the central excises and salt act, 1944 1 of 1944 and subsection 1 of section 81b of the gold control act, 1968 45 of 1968, the customs, excise and service tax appellate tribunal.

In this act, unless there is anything repugnant in the subject or context, d excisable goods means goods specified in the first schedule and the second schedule to the central excise tariff act, 1985 5 of 1986 as being subject to a duty of excise and includes salt. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Central board of excise and customs home page of central. Dec 15, 2011 today, im going to discuss such two sections of central excise act, 1944. The excises and salt act, 1944 national board of revenue. This is levied as per to section 37 of the finance act, 1978, special excise duty is levied on all excisable goods that come under taxation, in line with the basic excise duty under the central excise act, 1944. Two years later, it was imposed on vegetable products and unmanufactured tobacco, cigars and cheroots by the finance act, 1943. Aug 17, 2014 we have analysed following two entries relating to excise act 1944 union list. Union government has power to under article 246 of constitution to make rules and amendment in the excise duty laws. We have analysed following two entries relating to excise act 1944 union list. The central excises and salt act, 1944 indian kanoon. Special excise duty is levied at the rates specified in the second schedule to central excise tariff act, 1985. 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.

Section 11ac is being substituted so as to rationalize the penalty as follows. 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 division no. 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. 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. 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. 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. 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. Indian central excise rules, 1944, notification no. 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 provides the provision of levy and central tariff act 1985 provides for rate of duty. Entry no 84 duties of excise on tobacco and other goods manufactured or produced in india except alcoholic liquors. Central excise act 1944 complete act citation 3225. The salt cess act, 1953 department for promotion of industry. May 17, 2017 the excises and salt act, 1944 act no. Referencer customs central excise service tax central. Tax paid at the time of manufacture of some goods as per the government rules. 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. 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. Write off of irrecoverable amounts of customs central excise duties and abandonment of irrecoverable amounts of fines and penalties imposed under customs act. Thus the central excise act, 1944 is a comprehensive excise duty enactment administered by the union government.

Inauguration of customs canine centre at attari, amritsar by dr. 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. The central excise rules, 1944 josh and mak international. In this act, unless there is anything repugnant in the subject or context. 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.

Introduction to central excise act 1944 with special. Today, im going to discuss such two sections of central excise act, 1944. Amended by the central excise tariff amendment ordinance, 2002. 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. Entry no 84 duties of excise on tobacco and other goods manufactured or produced in. Central excise act, 1944 the central excise act, 1944. These can be detached and shifted to another location without damaging them. Referencer customs central excise service tax central excise. Central excise act 1944 complete act citation 3225 bare.

Download free sample and get upto 30% off on mrprental. 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. In more ways than one, in the salt and abkari department which stood separated from the customs but functioned from the custom house, madras, the initial. Central excise act 1944 section 35ff citation 37183 bare. Issued by middle income group legal aid society, new delhi ph. Chidambaram, retired collector of central excise, chennai 19721975 although the country was then ruled by an alien power, it is to their eternal credit that the administration was totally assessee. Ivd central excises, dated the 28th february, 1944.

Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. 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. They both talk about valuation of goods, with detailed explanation. In exercise of the powers conferred by subsection 1 of section 5a of the central excises and salt act, 1944 1 of 1944 read with subsection 3 of section 3 of the additional duties of excise goods of special importance act, 1957 58 of 1957, the central government, being satisfied that it is necessary in the public interest so. The central excises and salt act, 1944 provides for the levy and collection 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. An act to consolidate and amend the law relating to central duties of excise. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india.

Subsection 1 of section 112 of the finance act, 2000, which is material, reads as follows. Ii a indicating amount of duty in the price of goods, etc. These are section 4, which determines goods value for the purpose of charging of excise duty. Central excise act 1944 union government has power to under article 246 of constitution to make rules and amendment in the excise duty laws goods produced manufactured in india are liable to excise duty basis of chargeability of excise duty excise duty central value added tax central excis. However by the madras salt act 1889, salt and abkari were organised underthe madras salt department and it functioned from the custom house at madras. At present, some of the beneficial provisions include coverage of cenvat scheme to all inputs except diesel and petrol, inclusion of cenvat on capital goods1994, passing. 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. Income tax act, there is no machinery provision in the central excises and salt act for continuing assessment proceedings against a dead individual. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Goods producedmanufactured in india are liable to excise duty.

Continuance of assessment proceeding under central excises. Introduction to central excise act 1944 with special emphasis. 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. Central excises and salt act, 1944 commentary josh and. Exemption from excise dutyeffect of notification no. Inserted vide the central excise tariff amendment act, 2004 2 every notification under subsection 1 shall be laid before each house of. An act to consolidate and amend the law relating to central duties of excise and to salt. An act to consolidate and amend the law relating to central duties of excise chapter v settlement of cases section 31. In 1944, the central excises and salt act, 1944 was passed consolidating the various enactments on the subject and imposing new duties on coffee, tea and betel nut. Central government and rupees respectively by section 3 and the second schedule of. An act to consolidate and amend the law relating to duties of excise and to. Write off of irrecoverable amounts of customscentral excise duties and abandonment of irrecoverable amounts of fines and penalties imposed under customs act. The central excise act, 1944, indian bare acts at, a website for indian laws and bareacts, legal advice and law documents in india. Buy the central excise act, 1944 by pdf online from company secretary.