Section 35b appeals to the appellate tribunal central. 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. This is the basic law related to the levy and collection of duties of central excise. Questions of central excise act b com notes edurev. Introduction to central excise act 1944 with special. Excisable goods under central excise act, 1944 section 2d of central excise act, 1944. Be it enacted by parliament in the thirteenth year of the republic of india as follows. Central excise act 1944 latest breaking news, pictures, videos, and special reports from the economic times. The central excise act, 1944 an act to consolidate and amend the law relating to central duties of 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. Duties specified in the the first schedule and the second schedule 4.
Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. 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. Central excise act, 1944 section 11a1 depressing of sale price show cause notice, that assessee had short paid the duty on its products, that is, printed glass bottles, by undervaluing the same at the time of clearance from its factory inasmuch as it did not add additional consideration received from c and p wherein assessee had received 90% advance from c and 100% advance from p for. 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. Ca final indirect direct tax summary book pdf may 2020 on. Download free sample and get upto 75% off on mrprental. Taxguru is the only site where all the forms are available in wordexcel format as all other websites provide in pdf format. Download the central excise act, 1944 by pdf online. An act to consolidate and amend the law relating to central duties of excise chapter v settlement of cases section 31. We have analysed following two entries relating to excise act 1944 union list. Buy the central excise act, 1944 by pdf online from company secretary.
Download this app from microsoft store for windows 10 mobile, windows phone 8. Buy the central excise act 1944 by panel of experts pdf online from faculty notes. Ii a indicating amount of duty in the price of goods, etc. 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 assessee means any person who is liable for payment of excise duty assessed under this act or any other act. Presentation mode open print download current view. Duties specified in the a the first schedule and the second schedule a to the central excise tariff act,1985 to be levied 17. 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. Sro 448i2000 dated the 1st july, 2000, the central board of revenue is pleased to direct that, subject to paragraph 2, the collector.
Scribd is the worlds largest social reading and publishing site. Tax paid at the time of manufacture of some goods as per the government rules. Questions of central excise act b com notes edurev, summary, objective type questions, shortcuts and tricks, questions of central excise act b com notes edurev, pdf, ssi exemption central excise act, 1944, indirect tax laws, practice quizzes, export procedures central excise act, 1944, indirect tax laws, questions of chapter registration. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. The central excise act, 1944, indian bare acts at, a website for indian laws and bareacts, legal advice and law documents in india. However this act does not contain the rate at which duties are imposed 4. Central excise act free download as powerpoint presentation. Excise act 1994 act 141994 proclaimed by proclamation no. In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods. December, 1962 an act to consolidate and amend the law relating to customs.
Excisable goods under central excise act,1944 cakart. Central excise act 1944 blogs, comments and archive news on. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india. The llp act 2008 accounting standard indas others gst vat igst utgst. Section 35b appeals to the appellate tribunal central excise act, 1944 x x x x extracts x x x x filed within three months from the date on which the order sought to be appealed against is communicated to the 5principal commissioner of central excise or commissioner of central excise, or, as the case may be, the other party preferring the. An act to consolidate and amend the law relating to central duties of excise and to salt. Central sales tax, 1956, which imposes sales tax on goods sold in interstate trade or commerce in indisale of property situated within the state. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. Entry no 84 duties of excise on tobacco and other goods manufactured or produced in india. Valuation of excisable goods for purposes of charging of duty. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied.
Explanation to section 2d provides that goods include any article material or. These can be detached and shifted to another location without damaging them. Download free sample and get upto 30% off on mrprental. I have uploaded all the forms on excise duty applicable as on date in excel and word format. 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. Central sales tax accounting standards the llp act 2008. 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. This act classifies various goods on which central excise duties are levied. Download the central excise act 1944section wise file in. Central excise act, 1944, which imposes a duty of excise on goods manufactured or produced in india.
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