Latest indian central excise, cenvat credit rules, tariff, acts. Duties specified in the a the first schedule and the second schedule a to the central excise tariff act,1985 to be levied 17. 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 board of excise and customs home page of central. Central excise, rules, tariff, acts, notifications, manual, circular. Consequential amendments of, and construction of references to the first schedule to act 1 of 1944.
All these act, rules, instructions are available on. Note 1 of chapter 8 in the first schedule to the central excise tariff act, 1985 has. Excise duty types of excise duty there are three different types. All subject indirect taxes 45, anurag nagar, behind press complex, indore m. India, at the rates set forth in the schedule to the central excise tariff act, 1985. Duties specified in first schedule and the second schedule to the central. Case laws acts notifications circulars classification forms manuals sms news articles. This act may be called the central excise act,1944. Central excise manuals ready reckoners home list manuals central excise this law all income tax gst customs fema companies law indian laws wealthtax service tax cenvat credit central excise. Tariff act, 1985 5 of 1986, the additional duty 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. Consequential amendments of, and construction of references to the first. General explanatory notes to the first schedule to the central excise tariff act, 1985.
An act further to amend the customs act, 1962, the customs tariff act, 1975, the central excise act, 1944, the central sales tax act, 1956, the finance act, 2001 and the finance act, 2005 and to repeal certain enactments. Budget 2014 amendment in central excise, custom duty. May appoint any government officer or other person to act as above. Section 1 short title extent and commencement 1 this act may be called the central excise tariff act, 1985. Emergency power of central government to increase duty of excise. General explanatory notes and additional notes additional duties of excise goods of special importance act, 1957 58 of 1957. Basic excise duty also known as central value added tax cenvat is levied at the rates specified in central excise tariff act. Schedule and the second schedule to the central excise tariff act, 1985 5 of 1986, the words, figures and brackets the fourth schedule of the central excise act, 1944 1 of 1944 shall be substituted.
May appoint officers to take action under sections 33, 35, and 48o, and other officers. 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. The cbic has also uploaded instructionscircular as well as acts and rules of gst for the guidance of its officers. Central excise, rules, tariff, acts, notifications, manual. Explanatory notes central excise general excise duty. Central excise tariff act 1985 chapter 38 citation 710. Central excise cenvat with education cess on manufacturing export goods. The provisions of the central excise act will apply to the levy. Cbec exempt excise duty on goods in fourth schedule to. A2z taxcorp llp is a boutique indirect tax firm having professionals from multi disciplines which includes goods and services tax gst, central excise, custom, service tax, vat, dgft, foreign trade policy, sez, eou, export import laws, free trade policy etc. This is the basic law related to the levy and collection of duties of central excise. Rules for the interpretation of the first schedule to the central excise tariff act, 1985. Central excise tariff act, 1985 tax management india. Additional duties of excise goods of special importance act, 1957 58 of 1957 4.
Jun 09, 2016 the central governments enactment provided with the name and title as the central excise tariff act, 1985 act 5 of 1986 for the object and purpose that to make provisions as to tariff for central duties of excise. The central excise tariff act 1985 compliance india. The notes at the end of this compilation the endnotes include information about amending laws. Manuals home page of central board of excise and customs. Mineral fuels, mineral oils and products of their distillation. This is a compilation of the excise tariff act 1921 that shows the text of the law as amended and in force on 31 august 2017 the compilation date. In this schedule, heading, subheading and tariff item mean respectively a heading, subheading and tariff item in the first schedule to the central excise tariff act, 1985 5 of 1986. Faq on swachh bharat cesssbc 286 kb act 797 kb rules. Central excise act, 1944 bare acts law library advocatekhoj. A2z taxcorp llp is a professionally managed firm and having team of distinguished chartered accountants, company secretary, lawyer. Section 32o1 of the central excise act, 1944section 127l of the customs act, 1962 proposed to be amended to clarify that reference to the concealment of particulars of duty liability is any such concealment made from the officer of central excise customs and not from the settlement commission.
General explanatory notes to the first schedule to the central excise tariff act, 1985 additional duties of. The central government may, by notification in the official gazette, entrust either conditionally or unconditionally to any officer of the central or the state government or a local authority any functions of the board or any officer of customs under this act. Central excise tariff 201617 as on 02022017 disclaimer. However this act does not contain the rate at which duties are imposed 4. The central governments enactment provided with the name and title as the central excise tariff act, 1985 act 5 of 1986 for the object and purpose that to make provisions as to tariff for central duties of excise. Inauguration of customs canine centre at attari, amritsar by dr. An act to provide for tariff for central duties of excise. This act classifies various goods on which central excise duties are levied.
The first schedule to the central excise tariff act, 1985 5 of 1986 and exemption. Appointment and jurisdiction of central excise officers. Duties specified in the first schedule and the second schedule to be levied. 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%. In the central excise tariff act, in the first schedule, in chapter 87, for tariff items 8702 90 21, 8702 90 22, 8702 90 28 and 8702 90 29, the tariff rate of duty proposed to change from 27% to 12. The central excise tariff act 1985 taxindiaupdates in. Rates of duty of excise is different on different goodsthese rates are mentioned in ceta central excise tariff act ceta is divided into 2 schedulesfirst schedule of cetasecond schedule of cetafirst schedule of cetait is divided into different sections for different types of goodseach. An act to consolidate and amend the law relating to central duties of excise central duties of excise on goods manufactured or produced in certain parts of india. Central excise manual central excise act 1944chapters central excise act 1957 excise rules. Government of india ministry of finance department of revenue notification no.
General rules for interpretation of the schedule to the central excise tariff act, 1985. Be it enacted by parliament in the thirtysixth year of the republic of india as follows. New central excise tariff with tariff heading codes. Mineral waxes search updated central excise duty and tariff of years 2009, 2008, 2007 and 2006. Additional duties of excise goods of special importance act, 1957 58 of 1957 additional duties of excise textiles and textile articles act, 1978 40 of 1978. General excise act 39 kb the central excise tariff act, 1985 5 of 1986 rules for the interpretation of the first schedule to the central excise tariff act, 1985. May delegate any of his powers to any excise officer. Duties specified in the the first schedule and the second schedule 4. Download central excise tariff act, 1985 file in pdf format. However this act does not contain the rate at which duties are imposed. Third schedule to central excise act 1944 see section 2fiii notes. Central excise tariff act, 1985 chapter 38 bare act. 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. Full text containing the act, central excise act, 1944, with all the sections, schedules, short title, enactment date, and footnotes.
Valuation of excisable goods for purposes of charging of duty. Apr 23, 2020 central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Overview of ceta central excise tariff act classification. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india.
Central excise notification tariff central excise notificationnon tariff central excise circular central excise instructions. Guidelines provided herein are intended to ensure that the audits of central excise and service tax assessees and taxpayers are carried out in a uniform, efficient and comprehensive manner, adhering to the stipulated principles and. Apr 23, 2020 last update made 02 nd february, 2017. Sections 6a and 6aa effectively change certain rates of duty that appear on the face of this schedule, especially in items 1, 2, 3 and 5. The excise management and tariff act an act to make provision for the control of the manufacture of excisable goods, the denaturing of spirits, for the collection of excise duties and for related and connected matters 1st november, 1954 ords nos. The central excise tariff act, 1985 5 of 1986 general rules for interpretation of the schedule to the central excise tariff act, 1985. Act of 1944 on all excisable goods other than salt produced or manufactured in.
677 353 220 85 27 1279 1072 123 386 1345 390 519 1377 360 1178 456 736 1551 39 552 1528 731 1315 964 556 1494 775 1460 801 1120 1405 964 903 192 1080 230 1353