Central excise tariff act, 1985 and used in the factory of manufacture of the. Procedure on receipt of an application under section 32e. Central excise act, 1944 was enacted on 24th february, 1944 by amalgamating. Cenvat credit for transfer of credit on shifting, sale, merger of factory. This act may be called the central excise act, 1944. Hm customs and excise was a department of the british government formed in 1909 by the merger of hm customs and hm excise. Central excise duty is levied in terms of the central excise act 1944 and the rates of duty, ad valorem or specific, are prescribed under the schedule i and ii of. An excise, or excise tax, is any duty on manufactured goods that is levied at the moment of. 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this section and shall continue to have the same force and effect after such commencement until it is amended, varied, rescinded or superseded under the provisions of this section.
The central government will evaluate the performance of states. Buy the central excise act, 1944 by pdf online from company secretary. Proposal to merge the authority of advance ruling aar for incometax, central. The original tax was increased with the stamps act 1814, when it was. Schedule to the central excise tariff act, 1985 5 of 1986 as amounting. Download free sample and get upto 30% off on mrprental. Powers of central excise officers 1 a central excise officer may exercise the powers and discharge the duties conferred or imposed under this act on any. An overview of central excise duty, 1944 applied taxation submitted to submitted by ca manoj kumar yadav ashim roy. Indian central excise manual, partii, an overview of central excise. Download the central excise act, 1944 by pdf online. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Following the 1707 act of union a separate scottish board of customs and. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. On 18 april 2005, customs and excise was merged once more with the.
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