Central excise and salt act 1944 pdf merge

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. 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. An act to consolidate and amend the law relating to central duties of excise chapter via appeals section 35. 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. This is the basic law related to the levy and collection of duties of central excise. 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. Ii a indicating amount of duty in the price of goods, etc. 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. Whereas it is expedient to consolidate and amend the law relating to duties of excise on goods manufactured or produced, and services provided or. 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. Government of bangladesh 1944, the excises and salt act, 1944. Pdf nepals excise systems and the legal frameworks. 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this section and shall continue to have the same force and effect after such commencement until it is amended, varied, rescinded or superseded under the provisions of this section. Jewellery associations to continue strike over excise duty till march 7.

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. Section 2f in the central excises and salt act, 1944. 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. Download the central excise act, 1944 by pdf online. Two years later, it was imposed on vegetable products and unmanufactured tobacco, cigars and cheroots by the finance act, 1943. Continuance of assessment proceeding under central excises. Although that was a sales tax, rather than an excise, salt has been subject to excise in. Download as pptx, pdf, txt or read online from scribd. In this schedule, heading, subheading and tariff item mean respectively a heading, subheading and tariff item in the first schedule to the central excise tariff act, 1985 5 of 1986. 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. Introduction to central excise act 1944 with special. Section 2d of central excise act, 1944 defines excisable goods. 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.

We have analysed following two entries relating to excise act 1944 union list. The central excise act, 1944, indian bare acts at, a website for indian laws and bareacts, legal advice and law documents in india. An act to consolidate and amend the law relating to central duties of excise and to salt. This act had replaced not less than 10 separate excise acts and 11 sets of statutory rules besides 5. Tax paid at the time of manufacture of some goods as per the government rules.

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. 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. 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. During the past 65 years, the department had travelled a long way in. Eximkey india dgft, customs, excise, export import policy. Likewise, the excise act 2002 prohibits importing excisable services. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied.

Customs and central excise duties and service tax drawback. 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. 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. At some point manufacturing and processing shall merge and that is called as the process which is. 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. Duties specified in the the first schedule and the second schedule to the central excise tariff act, 1985 to be levied. 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. Schedule to the central excise tariff act, 1985 5 of 1986 as being subject to a duty of excise and includes salt e. Section 11ac is being substituted so as to rationalize the penalty as follows.

Central excise act, 1944 was enacted on 24th february, 1944 by amalgamating. Entry no 84 duties of excise on tobacco and other goods manufactured or produced 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. Central excise act 1944 complete act citation 3225. The central excises and salt act, 1944 indian kanoon. 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. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Excise tariff act, 1985 as being subject to a duty of excise and includes salt. An excise, or excise tax, is any duty on manufactured goods that is levied at the moment of.

Buy the central excise act, 1944 by pdf online from company secretary. An act to consolidate and amend the law relating to central duties of excise chapter v settlement of cases section 31. Cgst act igst act utgst act gst compensation to the states act addendum to the gst rate schedule 03. Search in central excise act, 1944 1 third schedule. However this act does not contain the rate at which duties are imposed 4. Central excise act 1944 section 35ff citation 37183. Central excises and salt act, 1944 commentary josh and. 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. 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. 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. Third schedule to central excise act 1944 see section 2fiii notes. 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.

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. Central excise act 1944 news and updates from the economic. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Referencer customs central excise service tax central. Special excise duty is levied at the rates specified in the second schedule to central excise tariff act, 1985. 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. Download free sample and get upto 30% off on mrprental. Indian central excise rules, 1944, notification no. Power of central government to charge excise duty on the basis of capacity of production in respect of. Income tax act, there is no machinery provision in the central excises and salt act for continuing assessment proceedings against a dead individual.

The central excises and salt act, 1944 presently known as the. 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. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. Gjf had a meeting with the prime minister and submitted their representation, highlighting the foreseeable plight of jewellers, manufacturers and artisans. Doctrine of unjust enrichment and refunds under central excise.