Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india. Chapter ix export under claim for rebate of duty or under bond 185. These are section 4, which determines goods value for. 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. The central excise rules, 1944 chapter i preliminary the. Notes of central excise central excise central excise is a levy tax, levied on a commodity manufactured within the country by the union government by an act of parliament usually in the finance bill, in the presentation of the budget in the parliament, generally on the last working day of february every year by notifying under a tariff.
Subject to the provisions of section 11ac of the central excise act, 1944, following offences have been prescribed under rule 25i of the central excise rules, 2002removal of any excisable goods in contravention of any of the provisions of these. Central excise act, 1944 was enacted on 24th february, 1944 by amalgamating 16 legislations governing taxation on various commodities. Initially the rules envisaged that excisable goods should first be assessed to duty by the proper officer, and then the duty so. Similar provisions existed in the previous rules also and for ready reference, 173 g 1 e of the then central excise rules, 1944 and rule 8 4 of the then central excise rules, 2001 are reproduced below.
Procedure to be followed by the manufacturer of hot rerolled products 1 a manufacturer of nonalloy steel hot rerolled products falling under subheading nos. Eximkey india dgft, customs, excise, export import policy. Cenvat credit rules, 2004 ce tariff rate classification. Central excise act 1944 section 35ff citation 37183 bare. This notification makes amendments in central excise rules 1944, in rule 173 s. Discuss briefly the provisions of rule 44 of the central excise rules, 2002 regarding storage of nonduty paid goods outside the factory. Reasons for replacement the central excise rules, 1944 were in existence for long. Important statutes governing the taxation on central excise. 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, 2002, namely. They both talk about valuation of goods, with detailed explanation. 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.
Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. With the introduction of the new rules the procedures were once again simplified. Commissioner or joint commissioner of central excise to exercise the power of. Excise rules, 2002 date of actual removal of goods rule 8 of central excise rules, 2002 in case of ssi. The central excise rules, 1944 josh and mak international. Rule 57q of the central excise rules, 1944 for short the rules.
Briefly stated, the material facts, giving rise to the present appeal, are as follows. 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. 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. Excisable goods exported may be allowed to be returned to the factory. Referencer customs central excise service tax central excise. The excises and salt act, 1944 national board of revenue. Notification makes amendments in central excise rules 1944. It is relevant to see the provisions of section 373 of central excise act, 1944, which provides that in making rules under this section, the central government may provide that any person committing a breach of any rule shall, where no other penalty is provided by this act, be liable to a penalty not exceeding five thousand rupees.
Rapid revision on central excise my thoughts on indirect taxes. Tax paid at the time of manufacture of some goods as per the government rules. In this context, central excise rules, 2001 were noticed on 01. Designation of proper officer under central excise rules, 1994. Goods cleared for export may be allowed to be returned to factory.
In this chapter, unless the context otherwise requires, a activity means production or manufacture of goods. 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. If the manufacturer defaults on account of any of the following reasons, namely. Goods cleared for export may be allowed to be returned. In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, read with subsection 3 of section 3 of the additional duties of excise goods of special importance act, 1957 58. Agent of owner of goods, factory or warehouse to be deemed owner for certain purposes. Penal action under rule 173q 1bb of the central excise. The assessee is a public limited company engaged in the manufacture of yarn.
Obligation of manufacturer of dutiable and exempted goods. They availed modvat credit on capital goods described in the table given below rule. 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. 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. Dec 15, 2011 today, im going to discuss such two sections of central excise act, 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. During the past 65 years, the department had travelled a long way in the service of the. Assessee to file declaration of goods produced or manufactured in the factory. 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.
Other rules have also been notified namely, cenvat credit rules, 2001, central excise appeals rules, 2001 etc. Act means the central excise act, 1944 1 of 1944 b. Today, im going to discuss such two sections of central excise act, 1944. The provisions of these rules shall apply to a person who is liable to pay the duty or duties of excise leviable on goods falling under chapter 62 of the first schedule to the central excise tariff act, 1985 5 of 1986 under rule 7aa as if such goods have been manufactured by him. There are only 32 rules as compared to 234 earlier. Buy the central excise act, 1944 by pdf online from company secretary. Other rules have also been notified namely, cenvat credit rules, 2001, central excise appeal rules, 2001 etc. Important rules are central excise rules, cenvat credit rules and central excise valuation rules. These are section 4, which determines goods value for the purpose of charging of excise duty.
Provided that a registration obtained under rule 174 of the central excise rules, 1944 shall be deemed to be as valid as the registration made under this subrule for the purpose of these rules. Central excise rules, 2002 iv central excise appeals rules, 2001. Cgst act igst act utgst act gst compensation to the states act addendum to the gst rate schedule 03. Chapter ii appointment and powers of officers rule 4. Assessee to file declaration of goods produced or manufactured in the factory 1 every assesses, shall file with the superintendent of central excise, having. When any duty of excise has not been levied or paid or has been short levied or short paid or erroneously refunded, a central excise officer may, within six months from the relevant date, serve notice on the person chargeable with the duty which has not been levied or paid or which has been short levied or short paid or to whom the refund has erroneously been made. As you are aware, the central excise rules,1944,are proposed to be replaced by new set of rules. Ivdcentral 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. Subject to the provisions of section 11ac of the central excise act, 1944, following offences have been prescribed under rule 25i of the central excise rules, 2002removal of any excisable goods in contravention of any of the provisions of these rules or the notifications issued under these rules. The excise duty collections in 200607 was rs 1,17, 266 crore. Download free sample and get upto 30% off on mrprental. Central excise duties are assessed and collected in accordance with the procedures prescribed in the central excise rules, 1944. Central excise rules, 1944 replaced with central excise no. When any duty of excise has not been levied or paid or has been short levied or short paid or erroneously refunded, a central excise officer may, within six months from the relevant date, serve notice on the person chargeable with the duty which has not been levied or paid or which has been short levied or short paid or to whom the refund has erroneously been made, requiring him to show.
Section 11a in the central excises and salt act, 1944. 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. 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. Download the central excise act, 1944 by pdf online.
Chapter 14 bonds and luts bonds and letter of undertaking. Tiol tax news, gst, income tax, service tax, customs. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. In 2001, new central excise rules, 2001 have replaced the central excise rules, 1944 with effect from 1st july, 2001. Rapid revision on central excise my thoughts on indirect. Central excise act 1944 section 35ff citation 37183. Short shelflife could not be equated with no shelflife and would not mean that it could not be marketed. In these rules, unless the context otherwise requires, a act means the central excise act, 1944 1 of 1944. Central excise rules 1944 excise rules 1944 chapters.