Invoice of goods liable to central excise duty in india transmitted under central excise seal to bhutan see rule 19 of the central excise rules, 2002, read with notification no. Home page of central board of indirect taxes and customs. Notification makes amendments in central excise rules 1944. The question of penalty would arise only if the department is able to sustain its demand under the first notice dated 17101983.
Duties specified in the the first schedule and the second schedule to the central excise tariff act, 1985 to be levied 7 section 3a power of central government to charge excise duty on the basis of capacity of production in respect of notified goods. This is the basic law related to the levy and collection of duties of central excise. Ii a indicating amount of duty in the price of goods, etc. Central excise act, 1944 bare acts law library advocatekhoj. Download the central excise act, 1944 by pdf online.
Powers of central and the state governments article 265 of the constitution of india provides that both levy and collection of taxes shall be under the authority of law. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Tax paid at the time of manufacture of some goods as per the government rules. Union government has power to under article 246 of constitution to make rules and amendment in the excise duty laws. Ivd central excises, dated the 28th february, 1944. App features complete central excise act 1944 in digital format. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. The other two notices dated 7111983 and 19111983 are to show cause why penalty should not be imposed under rule 92 read with rule 173q of the central excise rules, 1944. Central excise rules, 1944 replaced with central excise no. Departmental circular nor a manual of instructions issued by the central board of. Article 246 indicates bifurcation of powers to make laws, between union government and state governments excise and customs. In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944, the central government hereby makes the following rules further to amend the central excise rules, 1944 namely.
Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india. An act to consolidate and amend the law relating to central duties of excise and to salt. An act to consolidate and amend the law relating to central duties of excise chapter v settlement of cases section 31. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Download this app from microsoft store for windows 10 mobile, windows phone 8. Central excise rules 1944, rule 96zo3ii rules 96zo3, 96zp and 96zq of the rules held the said provisions to the extent of providing for mandatory minimum penalty without mens rea and without any element of discretion as excessive and unreasonable restriction on fundamental rights being arbitrary and were accordingly declared to be ultra.
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. Reasons for replacement the central excise rules, 1944 were in existence for long. In these rules, unless the context otherwise requires, a act means the central excise act, 1944 1. Goods producedmanufactured in india are liable to excise duty. Buy the central excise act, 1944 by pdf online from company secretary. Duties specified in the a the first schedule and the second schedule a to the central excise tariff act,1985 to be levied 17. Any circulars, instructions, standing orders, trade notices or other orders issued under the central excise rules, 1944 by the board, the chief commissioner or the commissioner of central excise, and in force as on 30 th june, 2001, shall, to the extent they are relevant and consistent with these rules, be deemed to be valid and issued under. Central excise rules, 1944 rescinded cenvat credit rules, 2001 superseded cenvat credit rules, 2002 section 144 of the finance act, 2002 hot air stenter independent textile processors annual capacity determination rules, 2000, rescinded vide notification no. They shall come into force from the 1st day of march, 2002 rule 2. Authorised officers to have free access to premises, equipment, stocks and. Designation of proper officer under central excise rules, 1994. The central excise rules, 1944 chapter i preliminary the.
Agent of owner of goods, factory or warehouse to be deemed owner for certain purposes. Inauguration of customs canine centre at attari, amritsar by dr. Central excise act, 1944 was enacted on 24th february, 1944 by. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services provided or rendered, in bangladesh and to salt. They imported the same and claimed that they were not liable to pay an additional duty of customs thereon because meg was exempt from the payment of excise duty by virtue of a notification dated 451987 issued under rule 8 of the central excise rules, 1944. In these rules, unless the context otherwise requires, a act means the central excise act, 1944 1 of 1944. It was widely perceived that quite a few of them had lost relevance or utility in the context of the changes being taken place in the administration of excise duties. 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. However this act does not contain the rate at which duties are imposed.
The excises and salt act, 1944 national board of revenue. To be published in gazette of india, extraordinary, part ii, section 3, subsection i government of india. Indian central excise rules, 1944, notification no. Ivd central excises, dated the 28th february, 1944 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. This act classifies various goods on which central excise duties are levied and prescribes the rates at which. The central excise rules, 1944 josh and mak international. Penal action under rule 173q 1bb of the central excise. In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 19441 of. Every notification issued under sub rule 1, and every order made under sub rule 2, of rule 8 of the central excise rules, 1944, and in force immediately before the commencement of the customs and central excises laws amendment act, 1987 shall be deemed to have been issued or made under the provisions of this section and shall continue. Doesnt require internet connection to view them view data section wise chapter wise data updated as of 7th september 2014 advanced user friendly search for any keyword within. 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 any other act and includes. Authorised officers to have free access to premises, equipment, stocks and accounts of dealers in excisable goods.
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. The central excises and salt act, 1944 indian kanoon. Chapter v a removal from a free trade zone or from a hundred per cent exportoriented. Central excise department, or any person including an officer of the state government. Eximkey india dgft, customs, excise, export import policy. 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 excises laws. This notification makes amendments in central excise rules 1944, in rule 173 s.
Download free sample and get upto 30% off on mrprental. The provisions of the central excise act, 1944 and rules made there under. In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944 and in supersession. Commissioner or joint commissioner of central excise to exercise the power of any. Government of india ministry of finance department of revenue. However this act does not contain the rate at which duties are imposed 4.