Central excise and salt act 1944 pdf merge

Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government 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. The central excise act, 1944 277 the central ex cise act, 1944 section 1. At some point manufacturing and processing shall merge and that is called as the process which is. Jewellery associations to continue strike over excise duty till march 7. Pdf nepals excise systems and the legal frameworks. Central excise act 1944 section 35ff citation 37183. Central government and rupees respectively by section 3 and the second schedule of. 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this section and shall continue to have the same force and effect after such commencement until it is amended, varied, rescinded or superseded under the provisions of this section. Introduction to central excise act 1944 with special. Power of central government to charge excise duty on the basis of capacity of production in respect of.

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. Likewise, the excise act 2002 prohibits importing excisable services. Gjf had a meeting with the prime minister and submitted their representation, highlighting the foreseeable plight of jewellers, manufacturers and artisans. This act had replaced not less than 10 separate excise acts and 11 sets of statutory rules besides 5. Referencer customs central excise service tax central. Download as pptx, pdf, txt or read online from scribd. Schedule to the central excise tariff act, 1985 5 of 1986 as being subject to a duty of excise and includes salt e. The central excises and salt act, 1944 presently known as the. An introduction of suitable legislation to amend the central excises and salt act 1944, and the customs act 1962, to deny refunds in cases of unjust enrichment.

Cgst act igst act utgst act gst compensation to the states act addendum to the gst rate schedule 03. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Special excise duty is levied at the rates specified in the second schedule to central excise tariff act, 1985. 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. The central excises and salt act, 1944 indian kanoon. Central excises and salt act, 1944 commentary josh and. Government of bangladesh 1944, the excises and salt act, 1944. An explanation had been inserted in section 2d of the central excise act, 1944 vide finance act, 2008 to provide that goods include any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable. The excises and salt act, 1944 national board of revenue.

However in more recent times, the central excise act, 1944 which prior to 1996, was known as the central excises and salt act 1944 is the main law relating to duties of excise on goods manufactured or produced in india and on salt. 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. Search in central excise act, 1944 1 third schedule. Two years later, it was imposed on vegetable products and unmanufactured tobacco, cigars and cheroots by the finance act, 1943. Central excise act 1944 complete act citation 3225. Excise tariff act, 1985 as being subject to a duty of excise and includes salt. 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. Buy the central excise act, 1944 by pdf online from company secretary. Sro 810 178 dated 29th dune 1978 though superseded but exemption from duty would continue on yarn produced and manufactured earlier than midnight between 27th. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india. Section 11ac is being substituted so as to rationalize the penalty as follows. This is the basic law related to the levy and collection of duties of central 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. 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.

Income tax act, there is no machinery provision in the central excises and salt act for continuing assessment proceedings against a dead individual. 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. Tax paid at the time of manufacture of some goods as per the government rules. 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. Download the central excise act, 1944 by pdf online. Emergency power of the central government to increase duty of excise. Third schedule to central excise act 1944 see section 2fiii notes.

Section 35f of central excise act, 1944 caclubindia. Section 2d of central excise act, 1944 defines excisable goods. During the past 65 years, the department had travelled a long way in. 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. Eximkey india dgft, customs, excise, export import policy. 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. The central excise act, 1944, indian bare acts at, a website for indian laws and bareacts, legal advice and law documents in india. Customs and central excise duties and service tax drawback. Central excise act, 1944 was enacted on 24th february, 1944 by amalgamating.

Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. The rates at which duties of excise shall be levied under the 4 central excise and salt act, 1944 1 of 1944 are specified in 3 the first schedule and the second schedule. However this act does not contain the rate at which duties are imposed 4. Continuance of assessment proceeding under central excises. Ii a indicating amount of duty in the price of goods, etc. 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. Entry no 84 duties of excise on tobacco and other goods manufactured or produced in. 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. An excise, or excise tax, is any duty on manufactured goods that is levied at the moment of. An act to consolidate and amend the law relating to central duties of excise chapter v settlement of cases section 31. Departmental circular nor a manual of instructions issued by the central board of. Although that was a sales tax, rather than an excise, salt has been subject to excise in.

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. Indian central excise rules, 1944, notification no. Doctrine of unjust enrichment and refunds under central excise. Duties specified in the the first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied.

Whereas it is expedient to consolidate and amend the law relating to duties of excise on goods manufactured or produced, and services provided or. 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. Download free sample and get upto 30% off on mrprental. Section 2f in the central excises and salt act, 1944. The central excise rules, 1944 josh and mak international. 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. Central excise act 1944 news and updates from the economic. Section 2f in the central excises and salt act, 1944 f 5 manufacture includes any process, i incidental or ancillary to the completion of a manufactured product. 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.