Ii a indicating amount of duty in the price of goods, etc. Levy and collection of duty, indicating amount of duty in price of goods, powers and duties of officers and land holders, central excise act 1944, advance, rullings, settlementofcases, adjudicationofconfiscationsandpenalties, appeals, presumptionastodocuments, supplementalprovisions, customs excise and gold control appellate tribunal procedure rules1982, orders under section37b. Heres a list of features the central excise tax comprises of. Today, im going to discuss such two sections of central excise act, 1944.
Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india. Section 11 recovery of sums due to government central excise act, 1944 x x x x extracts x x x x uch officer empowered by the central board of excise and customs, after obtaining written approval from the commissioner of central excise, for the purposes of recovering such duty or other sums recoverable or due from such predecessor at. 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. Central excise act 1944 chapters from chapter i vii. Chapter v of finance act, 1994 ministry of finance. Statement of objects and reasons vide gazette of india, 1943, partv, page 243. These are section 4, which determines goods value for the purpose of charging of excise duty. The excises and salt act, 1944 national board of revenue. It calculates assessment values, central excise duties and different setoffs for both ecc registered manufacturers and ecc registered traders. Hence, refund of predeposit need not be subjected to the process of refund of duty under section 11b of the central excise act, 1944. Central excise duty is an indirect tax levied on those goods which are manufactured in india and are meant for home consumption.
Basic excise duty is levied under section 3 of the central excises and salt act, 1944. Sales tax is different from the excise duty as former is a tax on the act of sale while the latter is a tax on the act of manufacture or production of goods. Any central excise officer who ceases or refuses to perform or withdraws himself from the duties of his office, unless he has obtained the express written per mission of the collector of central excise, or has given. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. All about filing of advance ruling under central excise. Levy and collection of duty, indicating amount of duty in price of goods, powers and duties of officers and land holders, central excise act 1944, advance, rullings, settlementofcases, adjudicationofconfiscationsandpenalties, appeals, presumptionastodocuments, supplementalprovisions, customs excise and gold control appellate tribunal procedure rules1982, orders. However this act does not contain the rate at which duties are imposed 4. Central excise act, 1944, which imposes a duty of excise. Section 11 recovery of sums due to government central.
The central excise act, 1944 this act governs the levy of excise duty. Jun 30, 2009 the excise duty on rest of goods is called central excise duty and is collected in terms of section 3 of the central excise act, 1944. The taxable event is manufacture and the liability of central excise duty arises as soon as the goods are manufactured. Special audit as per section 14a, the assistant commissioner of central excise can ask for speical audit by cost accountant for ascertaining cost. Presumption that the incidence of duty has been passed on the buyer. 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. 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. Price of goods to indicate the amount of duty paid. 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. Home page of central board of indirect taxes and customs. During the past 65 years, the department had travelled a long way in.
Central excise is levied under entry 84 of union list. Hence, refund of predeposit need not be subjected to the process of refund of duty under section 11b of the central excise act, 1944 or section. The legislation provides for the parameters for levy of duty like when it is to be charged, how the goods are to be valued for the purpose of duty, how the duty would be regulated and administered such as provisions for discharge of excise liability, filing returns, powers. All about filing of advance ruling under central excise act,1944. Prior to 1944 there were 16 individual acts which levied excise duty. Price of goods to indicate the amount of duty paid thereon.
Central excise act 1944 complete act citation 51721 bare. Faq on swachh bharat cesssbc 286 kb act 797 kb rules. Each such act dealt with one or same type of commodities. At present this tax is applicable on various types of goods covered under 20 sections and 96 chapters there of and approximately it earns rs. Central excise act, 1944, which imposes a duty of excise on goods manufactured or produced in 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. Cbec exempt excise duty on goods in fourth schedule to. This is the basic law related to the levy and collection of duties of central excise. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. The above referred analytical examination of the provisions of section 11a of the central excise act, 1944 unambiguously depicts that imperatively the central excise officer is empowered only for determination of duty of excise due and there is no room for recovery of the same under the provisions of the section 11a ibid. Introduction presentation of refund claim scrutiny of refund claim and sanction payment of refund post audit monitoring and control for timely disposal of refunds.
Central sales tax, 1956, which imposes sales tax on goods sold in interstate trade or commerce in indisale of property situated within the state 30. 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. Chapter iia indicating amount of duty in the price of goods, etc. Download the central excise act, 1944 by pdf online. Nov 30, 20 the central excise duty is levied as soon as the goods are manufactured or produced. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india.
Tax paid at the time of manufacture of some goods as per the government rules. Central excise act 1944, chapterii, levy and collection. Section 2 definitions central excise act, 1944 late tribunal constituted under section 129 of the customs act, 1962 52 of 1962. Excise and service tax are section 11 of the central excise act, 1944 empowers central excise officers to take action for recovery of arrears, section 142 of the customs act, 1962 which have been made applicable in central excise cases, vide notification no. In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods. Central excise act, 1944, action is to be taken under provisions of section 142 of the customs act, 1962 which have been made applicable in central excise cases, vide notification no. Thus the central excise act, 1944 is a comprehensive excise duty enactment administered by the union government. Download free sample and get upto 30% off on mrprental. Central excise manual, chapter9, refund, introduction.
Section3 duties specified in the first schedule and the second schedule to the central excise tariff act, 1985 to be levied section3a power of central government to charge excise duty on the basis of capacity of production in respect of notified goods. In this act, unless there is anything repugnant in the subject or context. The excise duty act, 1944 governs the regulations related to excise duty in india and the tax is administered by the central board of excise and customs. During the past 65 years, the department had travelled a long way in the service of the nation and industry as well. Chapter iv monitoring mechanism for recovery of arrears in. Jan, 2010 price to indicate duty paid as per section 12a, seller will denote the excise duty paid in all documents like invoice etc. 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. Buy the central excise act, 1944 by pdf online from company secretary. In 20152016, the gross tax collection of the centre from excise amounted to. Duties of excise collected form the buyer to be deposited.
Power not to recover duty of excise not levied for shortlevied. Central excise act 1944 section 35b citation 37176 bare. May 17, 2016 a act means the central excise act, 1944 1 of 1944. 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.
Central excise act 1944 provides the provision of levy and central tariff act 1985 provides for rate of duty. They both talk about valuation of goods, with detailed explanation. The process of recovery of arrears starts with confirmation of demand. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Salient features in central excise tax udyog software. Jul 01, 2017 the excise duty act, 1944 governs the regulations related to excise duty in india and the tax is administered by the central board of excise and customs. 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.