Statement of objects and reasons vide gazette of india, 1943, partv, page 243. Download the central excise act, 1944 by pdf online. Download indian law ebooks, law acts, law articles, law software and legal materials. Buy the central excise act 1944 by panel of experts pdf online from faculty notes. Notifications central board of indirect taxes and customs. Download free sample and get upto 75% off on mrprental. Download the latest question papers for free click. Apr 17, 2020 ssi exemption central excise act,1944, indirect tax laws b com notes edurev is made by best teachers of b com. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. The same may be used for indicating the deposits made under amended section 35f of the central excise act, 1944 or section 129e of the customs act, 1962. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to.
This duty is imposed under section 31 a of the central excise act, 1944 and levied on all excisable goods in the country except salt. They both talk about valuation of goods, with detailed explanation. Central excise day free current affairs pdf download, free. Central sales tax, 1956, which imposes sales tax on goods sold in interstate trade or commerce in indisale of property situated within the state. Presentation mode open print download current view. Share judgment link share judgment as pdf judgment link send this link to. Basic excise duty sometimes referred to as central value added tax cenvat, this type of excise duty is imposed on goods classified under the first schedule of the central excise tariff act, 1985. Download the central excise act 1944 by panel of experts.
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. Be it enacted by parliament in the thirteenth year of the republic of india as follows. Questions of central excise act b com notes edurev, practice quizzes, viva questions, pdf, mcqs, extra questions, levy part 3 central excise act, 1944, indirect tax laws, previous year questions with solutions, shortcuts and tricks, summary, ssi exemption central excise act, 1944, indirect tax laws, video lectures, free, sample paper. Application form for central excise registration of powerloom weavers hand processors dealers of yarns and fabrics manufacturers of readymade garments. Ssi exemption central excise act,1944, indirect tax laws. Application form for central excise registration of manufacturers of hand rolled cheroots of tobacco falling under subheading no.
The first effective notification in this regard was notification no. Central excise act 1944 section 35ff citation 37183 bare. Government of india ministry of finance department of revenue notification no. However this act does not contain the rate at which duties are imposed. Centralexcisemanual centralexciseact1944chapters centralexciseact1957 excise rules. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Assistant commissioner of central excise or deputy commissioner of central excise before the expiry of 3one year 4from the relevant date. An overview of central excise duty, 1944 applied taxation submitted to submitted by ca manoj kumar yadav ashim roy asst.
These are section 4, which determines goods value for the purpose of charging of excise duty. Buy the central excise act, 1944 by pdf online from company secretary. Central excise day, 2020 was celebrated across the country on 24 february 2020. Appliedtaxation mba 2nd sem page 1 career point university kota raj. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india. Section 3 a of the central excise act, 1944 has been enacted in the year 1997, which was followed by issue of various notifications, incorporating various provisions in the central excise rules, 1944, to operationalise the scheme. In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods. Schedule to the central excise tariff act, 1985 5 of 1986 as being subject to a duty of.
Central excise act free download as powerpoint presentation. 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 chapter ii and iia dealing with levy and collection ofcountervailing duty and central excise tariff act 1985 5 mcqs iv. The banks are required to download the master directories of the registered. 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 this act does not contain the rate at which duties are imposed 4. Questions of central excise act b com notes edurev. Statutory framework central excise act, 1944 central excise rules, 2002 cenvat credit rules, 2004 central excise valuation determination of price of excisable goods rules, 2000 central excise tariff act, 1985 ceta central excise determination of retail sale price of excisable goods rules, 2008. The central excise day is celebrated every year to convey the importance of excise and service tax excise tax among the common people. 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.
Customs act 1962 chapter v, vi, vii, ix, x and xa 10 mcqs ii. Download indian law ebooks, law acts, law articles, law. This act classifies various goods on which central excise duties are levied. Download this app from microsoft store for windows 10 mobile, windows phone 8. The excises and salt act, 1944 national board of revenue. The central excise act, 1944, indian bare acts at, a website for indian laws and bareacts, legal advice and law documents in india. If the readers finds any instructions in this manual, which are contrary to provisions of the central excise act, 1944 and the rules including. Download this legal dictionary software for free of cost.
Central excise act 1944 chapters from chapter i vii. Price of goods to indicate the amount of duty paid. Apr 25, 2020 central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Seeks to exempt duties of excise on goods falling within fourth schedule to central excise act, 1944, in excess of amount calculated at the rate of 50%. Download list of sections central excise act, 1944. An act to make a provision for levy and collection of tax on intrastate supply of goods or services or both by the central government and for matters connected therewith or incidental thereto.
Inauguration of customs canine centre at attari, amritsar by dr. Central excise act, 1944, which imposes a duty of excise on goods manufactured or produced in india. 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. Application form for central excise registration of powerloom weavers hand processors dealers of yarns and fabricsmanufacturers of ready made garments form a2 application form for central excise registration of manufacturers of hand rolled cheroots of tobacco falling under subheading no. List of sections excise act 1944 updated excel format useful for quick revision tip add a column and write your own summary. Dec 15, 2011 today, im going to discuss such two sections of central excise act, 1944. The provisions of the central excise act, 1944 and rules made there under. Central excise act 1944 provides the provision of levy and central tariff act 1985 provides for rate of duty. Ssi exemption central excise act,1944, indirect tax laws b.
Download the central excise act 1944 by panel of experts pdf. Chapter iia indicating amount of duty in the price of goods, etc. In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944 and section 94 of the finance act, 1994 32 of 1994 and in supersession of the cenvat credit rules, 2002 and the service tax. Explanation to section 2d provides that goods include any article material or. Get free access to the complete judgment in lalit goel v. Excise officer under this act or the rules made thereunder j. This document is highly rated by b com students and has been viewed 250 times. Central excise act, 1944 was enacted on 24th february, 1944 by amalgamating. Customs tariff act 1975 and custom tariff working schedule. Get free access to the complete judgment in garlon polyfab industries v.
Download the central excise act, 1944 by pdf online kopykitab. Be it enacted by parliament in the sixtyeighth year of the republic of. Excise duties are levied under the central excise and salt act, 1944, the excise tariff act, 1985 and the modified value added tax modvat scheme or cenvat. Central excise day free current affairs pdf download. The principle of unjust enrichment was formally introduced under the excise laws by amending section 11b of the then central excises and salt act, 1944 central excise act, 1944 to prevent the flow of. Special excise duty is levied at the rates specified in the second schedule to central excise tariff act, 1985. Very concise notes of cex with charts and diagrams where relevant. Central excise manual central excise act 1944 chapters central excise act 1957 excise rules. Based on the material downloaded from cbec website. December, 1962 an act to consolidate and amend the law relating to customs. Service tax and central excise furnishing of annual. Apr 20, 2020 destruction of goods central excise act,1944, indirect tax laws b com notes edurev is made by best teachers of b com. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. This act had replaced not less than 10 separate excise acts and 11 sets of statutory rules besides 5.
Central excise act 1944 latest breaking news, pictures, videos, and special reports from the economic times. An act to consolidate and amend the law relating to central duties of excise and to salt. Central government and rupees respectively by section 3 and the second schedule of the bangladesh. Central excise, rules, tariff, acts, notifications, manual. 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 notificationtariff central excise notificationnontariff central excise circular central excise instructions. Tax paid at the time of manufacture of some goods as per the government rules. Jan 26, 2018 apr 17, 2020 ssi exemption central excise act, 1944, indirect tax laws b com notes edurev is made by best teachers of b com. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. Excisable goods under central excise act,1944 section 2d of central excise act,1944. This is the basic law related to the levy and collection of duties of central excise. The day is observed to commemorate the central excise and salt act which was enacted on 24th february 1944. Central excise revenue audit manual 23 and 24 5 mcqs books.
As per explanation to section 2d of the central excise act, 1944, excisable goods means those goods specified in the schedule to central excise tariff act, 1985 as being subject to duty of excise and includes salt. Central board of excise and customs home page of central. Download free sample and get upto 30% off on mrprental. 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. Excise act means the central excise act, 1944 1 of 1944.
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