The central excise act 1944 pdf

Under the central excise act, 1944 and the rules made thereunder for collection of appropriate amount of excise duty the preventive and investigative provisions such as search, seizure, summons, arrest are provided for. Whereas it is expedient to consolidate and amend the law relating to. Central excise act 1944 section 35b citation 37176 bare. Buy the central excise act, 1944 by pdf online from company secretary. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Full text containing the act, central excise act, 1944, with all the sections, schedules, short title, enactment date, and footnotes.

Central excises and salt act, 1944 the indian lawyer. Statement of objects and reasons vide gazette of india, 1943, partv, page 243. 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. Central excise act 1944, chapterii, levy and collection of. 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.

Section 35f of central excise act, 1944 caclubindia. Powers of central excise officers 1 a central excise officer may exercise the powers and discharge the duties conferred or imposed under this act on any. Central excise areas of law law library advocatekhoj. Central excise act, 1944 bare acts law library advocatekhoj. Chapter iia indicating amount of duty in the price of goods, etc. During the past 65 years, the department had travelled a long way in the service of the nation and industry as well. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, the central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods falling under the chapter, heading, subheading or tariff item of the first schedule to the central excise. This is the basic law related to the levy and collection of duties of central excise. Goods producedmanufactured in india are liable to excise duty.

However this act does not contain the rate at which duties are imposed. 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. Indicating amount of duty in the price of goods, etc. Commissioner of central excise under section 35, as it stood immediately before the appointed day. Agent of owner of goods, factory or warehouse to be deemed owner for certain purposes. In this chapter, unless the context otherwise requires. An act to consolidate and amend the law relating to central duties of excise. Excise and customs reporter v november, 2014 a article rticle 25 section 35f of central excise act, 1944 and section 129e of customs act, 1962 have been substituted by new provisions, with effect from 6th august, 2014, that is the date from which the finance act no. Designation of proper officer under central excise rules, 1994. Download this app from microsoft store for windows 10 mobile, windows phone 8. Download free sample and get upto 30% off on mrprental. Under this provision the central government is empowered to exempt levy of central excise duty to legitimize practices of nonpayment or shortpayment of the duty in the industry. In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods.

Apr 10, 20 one such instance of delegated legislation conferring the power upon the government to exempt payment of tax is section 11c of the central excise act, 1944. Central excise act, 1944 was enacted on 24th february, 1944 by amalgamating. Some of these measures are not expressly provided under the central excise act, 1944 but have been adopted from the customs. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Price of goods to indicate the amount of duty paid. Ii a indicating amount of duty in the price of goods, etc. Jul 10, 2015 considering the fact that amendment in law has to be prospective unless made retrospective in express terms the disputelis which was created before 01. 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.