Central excise tariff act 1985 bare act pdf download

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. Amended by the central excise tariff amendment ordinance, 2002. Section2 duties specified in the first schedule and the second schedule to be levied. 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. The notes at the end of this compilation the endnotes include information about amending laws and the amendment history of provisions of the compiled law. The customs tariff act, 1975 central board of indirect. As such, the present act is classifying various goods on which central excise duties are imposable and prescribing the rates at which such duties are payable. Revenue has filed this appeal under section 35l of the central excise act, 1944 for short the act against the judgment and final order dated 942002 passed by the customs, excise and gold control appellate tribunal, new delhi for short the tribunal in final order no. Substituted for the following by the seventh schedule of finance act, 2006, w. Amendments in the first schedule to the central excise tariff act, 1985 to be published in the gazette of india, extraordinary, part ii, section 3, subsection i government of india. Central excise, rules, tariff, acts, notifications, manual. There are over 1,000 tariff headings and 2,000 subheadings. Provided further that in the case of an article imported into india, where the central government has fixed a tariff value for the like article produced or manufactured in india under subsection 2 of section 3 of the central excise act, 1944 1 of 1944, the value of the imported article shall be deemed to be such tariff value.

Amendments in the first schedule to the central excise. 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,1944. The central excise tariff act 1985 taxindiaupdates in. Be it enacted by parliament in the thirteenth year of the republic of india as follows. 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. The central excise tariff act, 1985 5 of 1986 general rules for interpretation of the schedule to the central excise tariff act, 1985. This is the basic law related to the levy and collection of duties of central excise. E21992001b wherein and whereby the tribunal relying upon a. This act may be called the central excise act,1944. 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. Detailed commentary on gst laws and procedures with multiple practical case studies, discussion on all updated provisions and rules along. Jun 09, 2016 as such, the present act is classifying various goods on which central excise duties are imposable and prescribing the rates at which such duties are payable.

The central excise tariff act 1985 compliance india. Central excise tariff act, 1985 tax management india. Where, in respect of any goods, the central government is satisfied that the duty leviable thereon under section 3 of the central excises and salt act, 1944 1 of 1944. A2z taxcorp llp is a professionally managed firm and having team of distinguished chartered accountants, company secretary, lawyer. General explanatory notes and additional notes additional duties of excise goods of special importance act, 1957 58 of 1957. Commissioner of central excise or commissioner of central excise appeals for the purposes of the act and the rules made thereunder. Be it enacted by parliament in the sixtyeighth year of the republic of india as follows. December, 1962 an act to consolidate and amend the law relating to customs. Preamble1 central excise tariff act 1985 section1 short title extent and commencement section2 duties specified in the first schedule and the second schedule to be levied. Ministry of finance department of revenue notification no. Additional duties of excise goods of special importance. Central excise notificationtariff central excise notificationnontariff central excise circular central excise instructions.

These appeals filed by the revenue under section 35lb of the central excise act, 1944 for short the act are directed against the order and judgment dated 2182002 passed by the customs, excise and gold control appellate tribunal for short cegat, as it existed then, and the order and judgment dated 8112004 passed by the customs, excise and service tax. Download central excise tariff act, 1985 file in pdf format. Central excise tariff act, 1985 chapter 38 bare act. Goods and services tax bare acts and rules taxindiaupdates in. Latest edition gst book gst law and analysis with conceptual procedures in 3 volumes, updated as on 01. This erstwhile collectorate was having wide jurisdiction of entire erstwhile state of uttar pradesh. It is an indirect tax paid by the manufacturer, who passes. This erstwhile collectorate was having wide jurisdiction of.

In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column 3 of the table below or specified in column 3 of. Centralexcisemanual centralexciseact1944chapters centralexciseact1957 excise rules. Seeks to prescribe effective rates for specified goods. Special excise duty is levied at the rates specified in the second schedule to central excise tariff act, 1985. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Be it enacted by parliament in the thirty sixth year of the republic of india as follows. An act to provide for tariff for central duties of excise.

Classification of printed workbooks, exercise books etc. The union territory goods and services tax act 2017 no. The excise duties act is sometimes referred as sin tax types of excise duty basic additional special excisable goods the term excisable goods means the goods which are specified in the first schedule and the second schedule to the central excise tariff act, 1985, as being subject to a duty of excise. Central excise notification tariff central excise notificationnon tariff central excise circular central excise instructions. 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. It is an indirect tax paid by the manufacturer, who. May 20, 2010 in exercise of the powers conferred by subsection 1 of section 5 of the central excise tariff act, 1985 5 of 1986, the central government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the first schedule to the central excise tariff act, 1985, namely.

Central excise tariff act, 1985 complete act bare act. Amendments in the first schedule to the central excise tariff. Uni products india limited supreme court of india 01052020 central excise act, 1944 sections 17 and 38a central excise rules, 1944 rule 25 first schedule to the central excise tariff act, 1985 chapters 57 and 87 tariff entry whether car matting would come within chapter 57 of the first schedule to the central excise. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Gratuity shall be payable if termination of employment is by resignation after 5 years of continuous service. Faq on swachh bharat cesssbc 286 kb act 797 kb rules. Power of central government to amend first and second schedules. Central excisecentral excise is a levy tax, levied on a commodity manufactured within the country by the uniongovernment by an act of parliament usually in the finance bill, in the presentation of the budget in theparliament, generally on the last working day of february every year by notifying under a tariff. Mineral waxes search updated central excise duty and tariff of years 2009, 2008, 2007 and 2006. Central excise act, 1944 bare acts law library advocatekhoj.

Central excise manual central excise act 1944chapters central excise act 1957 excise rules. Short title, extent and commencement 1 this act may be called the customs act, 1962. Section 1 short title extent and commencement 1 this act may be called the central excise tariff act, 1985. Home page of central board of indirect taxes and customs. The notes at the end of this compilation the endnotes include information about amending laws. Y the central excise tariff act, 1985 classifies all the goods under 91 chapters actually 96 chapters out of which 5 are blank 1, 6, 10, 12 and 77 and specific code is assigned to each item. Mineral fuels, mineral oils and products of their distillation. Provisional collection of taxes act, 1931 16 of 1931 6. The net proceeds of the additional duties of excise, levied under the additional duties of excise goods of special importance act, 1957, on sugar, tobacco, cotton fabrics, woollen fabrics mill manmade fabrics, in replacement of the states sales taxes on these commodities, are distributed in accordance with the provisions of that act. The first schedule to the central excise tariff act, 1985 5 of 1986 and exemption notifications other. Central excise tariff act 1985 complete act citation.

However this act does not contain the rate at which duties are imposed 4. Excise tariff act 1921 federal register of legislation. Additional duties of excise textiles and textile articles act, 1978 40 of 1978 5. Emergency power of central government to increase duty of excise. Central excise tariff act 1985 chapter 38 citation 710.