Whoever said wishes don’t come true hasn’t explored our offers!
  • Central Excise Act

    Central Excise Duty is a form of tax that is indirectly applicable to goods or products that are manufactured or produced within India. These goods are specifically created for the purpose of personal consumption. This tax is also known as Central Value Added Tax (CENVAT) and is levied on the manufacture or retail of goods or products.

    Central Excise Tax in India is levied in accordance with the rules, regulations and stipulations contained within the following Acts

    • The Central Excise Act 1944
    • The Central Excise Act 1985

    Central Excise Act, 1944:

    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.

    The Central Excise Act, 1944 consists of the following chapters outlining its scope and functions:

    Chapter One - Preliminary:

    The first chapter of the Act consists of the following sections:

    • Section 1 - This section deals with the name, scope and application of the Act as follows:
    • The Act may be titled the Central Excise Act, 1944
    • The scope of the Act applies to the entire country of India
    • The Act shall become applicable or commence on the date the Central Government may choose as it deems fit
    • Section 2 - This section deals with definitions of certain terms such as:
    • Excisable Goods
    • Central Excise Officer
    • Manufacture
    • Adjudicating Authority

    and many more.

    • Section 2A - This section outlines how certain expressions such as ‘duty’ or ‘duties of excise’ will be used in context with regards to Central Value Added Tax

    Chapter 2 - Levy of Tax and Collection of Duty:

    The second chapter of the Act deals with the levy of Central Value Added Tax as well as its collection as per the following sections

    • Section 3 - This section deals with the levy of duties that have been explicitly specified in accordance with the First and Second Schedule of the Central Excise Tariff Act, 1955
    • Section 3A - This section explains how the Central Government exercises its power with regards to the charging of excise duty based on the amount of manufacturing of good specified under the Act
    • Section 4 - This section deals with how goods that are deemed excisable are valued with the purpose of levying excise duty
    • Section 4A - This section deals with how goods that are deemed excisable are valued in accordance with their selling or retail price
    • Section 5 - This section deals with the remission or revocation of excise duty on goods that are deemed insufficient quantity-wise
    • Section 5A - Under this section, explanations are provided with regards to the Central Government’s power to make provisions for the bestowment of excise duty exemptions
    • Section 5B - This section deals with situations wherein CENVAT credit cannot be reversed
    • Section 6 - This section deals with the type of person that can apply for registration under the Act
    • Section 7 - No information as this section has been omitted
    • Section 8 - This section deals with restrictions placed on persons who are in possession of any goods that are deemed excisable
    • Section 9 - This section lists out the types of offences that may be committed by assessees as well as the penalties that these offences attract
    • Section 9A - This section deals with how certain offences outlined under Section 9 may either be compounded or non-cognizable
    • Section 9AA - This section outlines the offences that may be committed by companies
    • Section 9B - This section deals with the jurisdiction that the court has with regards to publishing the details of any person that has been convicted due to violation of the Act
    • Section 9C - This section explains how the culpable mental state of the accused is dealt with by the court
    • Section 9D - Under this section, the relevancy of any documents or statements with regards to specific circumstances are explained
    • Section 9E - This section refers to the application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958.
    • Section 10 - This section deals with how the courts may exercise their power to demand forfeiture
    • Section 11 - This section deals with how certain sums that are payable to the Government are to be recovered
    • Section 11A - This section deals with the recovery of duties that have not been paid or refunded in error
    • Section 11AA - This section deals with the amount of interest an assessee is liable to pay in the event of late payment of excise duty
    • Section 11AC - This section deals with the penalty that may be applied in the event excise duty has either not been levied or has been found to be insufficient
    • Section 11B - This section deals with claims for the refund of any interest and duty charged
    • Section 11BB - This section deals with the interest that an assessee is eligible to receive in the event his or her refund has been delayed
    • Section 11C - This section deals with the power of the Central Government to decline the recovery of excise duty in the event that it has not been levied or has been found to be insufficient
    • Section 11D - This section deals with excise duty that has been found to be in excess, and its collection and deposition with the Central Government
    • Section 11DD - This section deals with the interest that excess duty attracts
    • Section 11DDA - This sections deals with the provisions outlined in order to provide protection for revenue under specific circumstances
    • Section 11E - This section deals with the liability to be the first charge on an assessee’s property as per the Act
    • Section 12 - This section deals with how the provisions of Act No. 52 of 1962 are applicable to Central Excise Duties

    Chapter 2A - Indicating the Amount of Duty in the Price of Goods, etc for the purpose of Refund and Crediting Certain Amounts to the Fund:

    This chapter consists of the following sections:

    • Section 12A - This section deals with ascertaining the price of the specified goods so as to confirm the amount of excise duty to be levied
    • Section 12B - This section states that the buyer of the goods in question will be presumed to have the incidence of duty passed on to him by the person who has paid the excise duty on the goods
    • Section 12C - This section deals with details regarding the Consumer Welfare Fund
    • Section 12D - This section deals with how the funds mentioned in section 12C will be utilised

    Chapter 3 - Power and Duties of Officers and Landholders:

    This chapter consists of the following sections:

    • Section 12E - This section outlines the extent of the powers of the Central Excise Officers
    • Section 12F - This section deals with the power of the Central Excise Officers to search or scrutinize as well as seize any documents or material that may be considered relevant to carry out any procedures under the Act
    • Section 13 - This section outlines the powers of the Central Excise Officers to arrest any individual who is liable for chastisement under the Act
    • Section 14 - This section deals with the power of the Central Excise Officers to summon or call up any individual to provide any form of evidence that might be relevant to any inquiry made under the Act
    • Section 14A - This section outlines specific cases in which a special audit will need to be conducted
    • Section 14AA - This section outlines specific cases in which a special audit will need to be conducted if duty credited is not in accordance with regular limits
    • Section 15 - This section outlines which officers can provide assistance to the Central Excise Officers
    • Section 16 - No information as this section has been omitted
    • Section 17 - No information as this section has been omitted
    • Section 18 - This section deals with how searches and arrests will be made by the Central Excise Officers
    • Section 19 - This section deals with how any person arrested by the Central Excise Officer is dealt with
    • Section 20 - This section outlines the procedure that is to be adhered to by the station officer in charge
    • Section 21 - This section deals with how inquiries are to be carried out by Central Excise Officers against any persons outlined in Section 19
    • Section 22 - This section deals with how Central Excise officers may exercise their power with regards to vexatious searches or seizures
    • Section 23 - This section deals with Central Excise Officers who do not carry out their duties in accordance with the Act

    Chapter 3A - Advance Rulings:

    The sections contained under this chapter of the Act are as follows:

    • Section 23A - This section deals with definitions of certain terms such as:
    • Advance Ruling
    • Applicant
    • Activity
    • Section 23B - This section states that no proceedings that take place before the advance ruling shall be declared invalid
    • Section 23C - This section deals with the procedure for applying for an advance ruling
    • Section 23D - This section outlines the procedure that will take place once the application is received
    • Section 23E - This section deals with the scope of the advance ruling
    • Section 23F - This section outlines the cases in which the advance ruling will be considered void
    • Section 23G - This section outlines the powers that the concerned Authority may exercise
    • Section 23H - This section deals with the procedure that the Authority will follow when exercising its power in all matters

    Chapter 4 - Transport By Sea:

    This chapter contains no information as Sections 24 through to 30 have been omitted

    Chapter 5 - Settlement of Cases:

    This chapter contains the following sections:

    • Section 31 - This section deals with definitions of certain terms such as:
    • Assessee
    • Chairman
    • Settlement Commission
    • Member
    • Section 32 - This section deals with the Customs and Central Excise Settlement Commission
    • Section 32A - This section deals with the scope of the jurisdiction of the Central Excise Settlement Commission
    • Section 32B - This section outlines when a Vice-Chairman can sit in for the Chairman under certain circumstances
    • Section 32C - This section outlines the how the Chairman can exercise his power to transfer cases to different Benches
    • Section 32D - This section states that any decision should be attained only when the majority of Bench members are in agreement
    • Section 32E - This section deals with the application procedure for the settlement of cases
    • Section 32F - This section outlines the procedure that will take place once the application in 32E is received
    • Section 32G - This section outlines the power of the Central Excise Settlement Commission to protect the interests of revenue
    • Section 32H - This section deals with the right of the Central Excise Settlement Commission to reopen proceedings that have already been completed
    • Section 32I - This section outlines the scope of the Central Excise Settlement Commission’s powers as well as procedures
    • Section 32J - This section deals with the inspection of obtainment of reports
    • Section 32K - This section outlines the right of the Central Excise Settlement Commission to bestow immunity on any person who faces prosecution as well as penalty
    • Section 32L - This section outlines the power of the Central Excise Settlement Commission to return any cases back to the Central Excise Officer
    • Section 32M - This section states that every order of settlement is to be conclusive
    • Section 32N - This section deals with the recovery of outstanding amounts under the settlement order
    • Section 32O - This section deals with the bar on any forthcoming application for certain settlement cases
    • Section 32P - This section states that any proceedings that take place before the Settlement Commission are to be judicial proceedings
    • Section 32PA - No information as this section has been omitted

    Chapter 6 - Adjudication of Confiscations and Penalties:

    This chapter consists of the following sections:

    • Section 33 - This section deals with adjudication powers that may be exercised by the Commissioner of Central Excise as well as the Assistant Commissioner of Central Excise
    • Section 33A - This process outlines the procedure to be carried out during adjudication
    • Section 34 - This section deals with the option of the owner of the goods to pay a fine or penalty in the event of confiscation
    • Section 34A - This section states that no penalty or confiscation made shall be allowed to interfere with any other imposition of punishment

    Chapter 6A - Appeals:

    This chapter consists of the following sections:

    • Section 35 - This section deals with the appeals made to the Commissioner
    • Section 35A - This section outlines the procedure for conducting an appeal
    • Section 35B - This section deals with appeals that are made before the Appellate Tribunal
    • Section 35C - This section deals with the orders carried out by the Appellate Tribunal
    • Section 35D - This section outlines the procedure carried out by the Appellate Tribunal
    • Section 35E - This section outlines the power or the right to exercise certain orders by the Committee of Chief Commissioners of Central Excise or Commissioner of Central Excise
    • Section 35EA - No information as this section has been omitted
    • Section 35EE - This section deals with the revision that may be carried out by the Central Government
    • Section 35F - This section deals with the deposit of any penalty or duty levied subject to pending appeal
    • Section 35FF - This section outlines the interest that is due in the event of delay of refund of the amount that was deposited under Section 35F
    • Section 35G - This section deals with the procedure for appeal before the High Court
    • Section 35H - This section deals with the procedure for application before the High Court
    • Section 35I - This section outlines the right of the High Court or Supreme Court to exercise their power to amend any statement
    • Section 35J - This section states that any case presented before the High Court is to be overseen by at least two judges
    • Section 35K - This section deals with the decisions that the High Court or the Supreme Court takes on the cases presented to them
    • Section 35L - This section deals with the procedure of appeal before the Supreme Court
    • Section 35M - This section outlines the procedure for a Hearing before the Supreme Court
    • Section 35N - This section deals with outstanding amounts to be paid regardless of reference to the High Court
    • Section 35O - This section states that the time taken in order to obtain a copy of any order shall not be taken into consideration
    • Section 35P - This section outlines the procedure of transferring specific proceedings that have been pending
    • Section 35Q - This section outlines when and how an authorised representative may make an appearance
    • Section 35R - This section outlines when an appeal need not be filed in light of specific cases
    • Section 36 - This section outlines definitions of certain terms such as:
    • Appointed Day
    • High Court
    • President

    Chapter 6B - Presumption as to Documents:

    This chapter consists of the following sections:

    • Section 36A - This section deals with the presumption of the Court that documents provided before it are genuine in nature
    • Section 36B - This section states that documents, microfilms, computer printouts, facsimile copies etc can be used as evidence

    Chapter 7 - Supplemental Provisions:

    This chapter consists of the following sections:

    • Section 37 - This section outlines the power and the right of the Central Government to make certain rules in order to carry out the objectives of the Act
    • Section 37A - This section deals with the power of the Central Government to delegate powers as it sees fit
    • Section 37B - This section outlines the instructions given by the Central Board of Excise and Customs to the Central Excise Officers
    • Section 37C - This section outlines how any decisions or summons made under the Act are to be served
    • Section 37D - This section deals with the procedure of rounding off the amount of duty to be paid
    • Section 37E - This section deals with the right of the Central Government to publish information of certain persons with regard to specific cases
    • Section 38 - This section deals with the publication of any rules or notifications as well as the laying down of rules before Parliament
    • Section 38A - This section outlines the effect that amendments will have on orders, rules and notifications
    • Section 39 - This section deals with the repeal of enactments
    • Section 40 - This section deals with the protection of the Central Government of any action carried out under the Act

    FIRST SCHEDULE:

    No information as this schedule has been omitted

    THIRD SCHEDULE:

    This schedule highlights the tariff items specified in the First Schedule to the Central Excise Tariff Act, 1985 as well as their description

    Serial Number Heading/Sub Heading/Tariff Item Goods Description
    1. 0402 91 10 or 0402 99 20 Concentrated milk intended for retail or sale
    2. 1702 Preparation of any other type of sugar
    3. 1702 Sugar syrups / caramel (with no added flavour)
    4. 1704 Gums such as chewing or bubble gum
    5. 1704 90 All goods
    6. 1805 00 00 or 1806 10 00 Cocoa powder
    7. 1806 Any other food types containing cocoa
    8. 1806 90 10 Chocolate
    9. 1901 20 00 or

    1901 90

    All goods
    10. 1902 All goods except vermicelli
    11. 1904 All goods
    12. 1905 31 00 or 1905 90 20 Biscuits
    13. 1905 32 11 or 1905 32 90 Waffles or wafers containing chocolate
    14. 1905 32 19 or 1905 32 90 All goods
    15. 2101 11 00 or 2101 12 00 Coffee extracts or concentrates
    16. 2102 All goods
    17. 2105 00 00 Ice cream
    18. 2106 90 20 Pan masala
    19. 2106 90 30 Supari
    20. 2106 90 11 Sharbat
    21. 2106 10 00, 2106 90 19, 2106 90 40, 2106 90 50, 2106 90 60, 2106 90 70, 2106 90 80, 2106 90 91, 2106 90 99 Edible preparations
    22. 2201 Waters
    23. 2201 10 20 Aerated Waters
    24. 2201 10 10 Aerated Waters
    25. 2202 10 90 Waters, including mineral waters
    26. 2209 Vinegar
    27. 2403 99 10, 2403 99 20,

    2403 99 30

    Chewing tobacco
    28. 2403 99 90 Pan masala containing tobacco
    29. 2523 21 00 White cement
    29A. 2523 29 All goods
    30. 2710 Lubricating Oil
    31. 3004 Medicaments
    32. 3204 20 or 3204 90 00 Synthetic organic products
    33. 3206 All goods used as luminophores
    34. 3208 or 3209 or 3210 All goods
    35. 3212 90 Dyes
    36. 3213, 3214 All goods
    37. 3303, 3304, 3305 All goods
    38. 3306 Toothpaste
    39. 3307 All goods
    40. 3401 Soaps
    41. 3401, 3402 All goods
    42. 3403 Lubricating preparations
    43. 3405 Polishes and creams
    44. 3506 Prepared glues
    45. 3702 All goods
    46. 3808 Insecticides, pesticides etc
    47. 3808 Disinfectants
    47A. 3808 Plant growth regulators
    48. 3814 00 10 Thinners
    49. 3819 Hydraulic brake fluids
    50. 3820 20 00 Anti-freeze
    51. 3824 or 3825 Stencil correctors
    52. 3919 Self-adhesive tapes
    53. 3923 or 3924 Insulated ware
    54. 4816 Carbon paper etc
    55. 4818 Facial tissues etc
    56. 6401 to 6405 Footwear
    57. 6506 10 Safety headgear
    58. 6907 Vitrified tiles
    59. 6908 Glazed tiles
    60. 7321 Cooking appliances
    61. 7323 Pressure cookers
    62. 7324 Iron and steel sanitary ware
    63. 7418 Copper sanitary ware
    64. 7615 19 10 Pressure cookers
    65. 8212 Razor blades
    66. 8305 Staples in strips
    67. 8414 Electric fans
    68. 8415 Air conditioners
    69. 8418 Refrigerators
    70. 8421 Water Filters
    71. 8422 Dish washers
    71A. 8443 31 00 or 8443 32 Printer
    71B. 8443 32 60 or 8443 39 70 Facsimile machines
    71C. 8443 99 51 Ink cartridges
    72. 8450 Washing machines
    73. 8469 Typewriters
    74. 8470 Calculators
    74A. 8471 30 All goods
    74B. 8471 60 All goods
    75. 8472 Staplers
    76. 8506 Primary cells
    76A. 8508 Vacuum cleaners
    77. 8509 Electro mechanical domestic appliances
    78. 8510 Shavers
    79. 8513 Electric lamps
    80. 8516 Water heaters etc
    81. 8517 Telephones
    81A. 8517 62 30 Modems
    81B. 8517 69 60 Set top boxes
    82. 8519 All goods
    83. 8521 All goods
    84. 8523 Audio cassettes etc
    85 to 88. Omitted
    89. 8525 or 8517 Mobile phones
    90. 8527 Radio sets
    91. 8527 Radio broadcasting apparatus
    92. 8528 T.V Receivers
    92A. 8528 Monitors
    92B. 8528 71 00 T.V set top boxes
    93. 8536 (except 8536 70 00) All goods
    94. 8539 Discharge lamps etc
    95. 9006 Cameras
    96. 9101 or 9102 Watches
    97. 9103 or 9105 Clocks
    97A. 9603 21 00 Toothbrush
    98. 9612 All goods
    99. 9617 Vacuum Flasks
    100. Any chapter Automobile parts
    101. Omitted
    102. Omitted
    TAX
    Forms:
  • reTH65gcmBgCJ7k - pingdom check string.
    reTH65gcmBgCJ7k - pingdom check string.
    This Page is BLOCKED as it is using Iframes.