Pdf central excise duty

Penalties for carrying excisable goods in certain vessels. Section 4 of central excise act, 1944 not invokable for differential duty when tariff value fixed impugned order not sustainable sections 3, 4 and 11a of central excise act, 1944. Central excise is levied under entry 84 of union list. Basic excise duty, imposed under section 3 of the central. The duty of central excise is charged on four bases. These goods are specifically created for the purpose of personal consumption. 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 of 1957 and subsection 3 of section 3 of additional. Central excise quarterly return excel format quarterly return under rule 7 of the cenvat credit rules, 2002 for the registered dealers about forms compiled in pdf fillable as excel word format. 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. Aug 26, 2009 basic excise duty, imposed under section 3 of the central excises and salt act of 1944 on all excisable goods other than salt produced or manufactured in india, at the rates set forth in the. 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.

Basic excise duty also known as central value added tax cenvat is levied at the rates specified in central excise tariff act. The department is responsi ble for collection of excise duty and service tax, collection of customs duty as applicable at special. This duty is imposed under section 31 a of the central excise act, 1944 and levied on all excisable goods in the country except salt. Central excise practice manual tax management india. Duties specified in first schedule and the second schedule to the central. India central excise duty of granules and powders, of pig iron, spiegeleisen, iron or steel. Central excise act, 1944 bare acts law library advocatekhoj. Basic excise duty sometimes referred to as central value added tax cenvat, this type of excise duty is imposed on goods classified under the first schedule of the central excise tariff act, 1985. The central excise duty is levied as soon as the goods are manufactured or produced. Manufacture no manufacturing process involved in byproducts. Faq on swachh bharat cesssbc 286 kb act 797 kb rules. For example, in 2009 excise taxes on tobacco and alcohol raised 90% of nonfuel excise duty in egypt and the philippines, and around 80% in senegal and the central african republic. Central tax seeks to give effect to the provisions of rule 87 and form gst pmt09 of the cgst rules, 2017. Creation of central tax and central excise commissionerate, chandigarh, thursday, august.

Basic difference between cst central excise and customs particulars cst central excise customs basis of charge it is a tax on sale of goods in india manufacture of goods in india import or export of goods to india classification of goods cst classify goods on interstate sale state sales ta. An excise tax is an indirect tax charged on the sale of a particular good. Basic difference between cst, central excise and customs. The rates of special excise duty are specified in the 2nd. Central excise quarterly return in fillable pdf finotax.

Central excise removal of goods at concessional rate of duty for manufacture of excisable and other goods rules, 2016 2. Sep 22, 2017 1 these rules may be called the customs and central excise duties drawback rules, 2017. It calculates assessment values, central excise duties and different setoffs for both ecc registered manufacturers and ecc registered traders. The central excise duty is a tax on manufacture or production of goods. In respect of duty and any other sums of any kind payable to the central government under any of the provisions of this act or of the rules made thereunder including the amount required to be paid to the credit of the central government under section 11d, the officer empowered by the central board of excise and customs constituted under the. The excises and salt act, 1944 national board of revenue. Additional duties of excise textiles and textile articles act, 1978.

Central excise duty is a form of tax that is indirectly applicable to goods or products that are manufactured or produced within india. Heres a list of features the central excise tax comprises of. Basic excise duty, imposed under section 3 of the central excises and salt act of 1944 on all excisable goods other than salt produced or manufactured in india, at the rates set forth in the schedule to the central excise tariff act, 1985, falls under the category of. Trading activity and or first stage second stage dealers. Inquiry how to be made by central excise officers against arrested. Oct 31, 2012 the central excise duty is a tax on manufacture or production of goods. Certified that no separate claim for rebate of duty has been made or will be made to the central excise authorities under rule 12 and rule 191b as in force immediately before 1st october, 1994 or under rule of central excise rules 1944 and that the customs and central excise duty has been paid on the. Excise duty meaning in the cambridge english dictionary. Salient features in central excise tax udyog software. This tax is also known as central value added tax cenvat and is levied on the. Customs and central excise duties drawback rules, 1995. Feb 25, 2014 types of central excise duties basic excise duty, imposed on all excisable goods other than salt produced or manufactured in india this duty is levied at the rates specified in the first schedule to central excise tariff act 1985 special some commodities like pan masala and cars have special excise duties levied on them. Nov 30, 20 the central excise duty is levied as soon as the goods are manufactured or produced.

Central sales tax, 1956, which imposes sales tax on goods sold in interstate trade or commerce in indisale of property situated within the state 30. Excise duty can be levied only on certain products which are mentioned in the first and second schedule of the central excise tariff act, 1985 and other goods are not covered under the ambit of excise duty. Mar 31, 2003 a an amount equal to duty leviable on the goods and interest at the rate specified in the notification of the government of india, ministry of finance, department of revenue issued under section 11 ab of central excise act, 1944 1 of 1944 from the date of duty free procurement of the said goods till the date of payment of such duty, if. In these rules, unless the context otherwise requires. Hitherto the introduction of a new central duty of excise has required the enactment of selfcontained law and the preparation of a separate set of statutory rules. Oct 05, 2011 dear sir, as the notification nimber 21486, c. All subject indirect taxes 45, anurag nagar, behind press complex, indore m. Hence,the liability to pay excise duty lies on manufacturer or the producer 15. There are three different types of central excise duties which exist in india which are as follows. Central excise duty free download as powerpoint presentation.

Central excise act, 1944, which imposes a duty of excise on goods manufactured or produced in india. Jul 01, 2017 excise duty can be levied only on certain products which are mentioned in the first and second schedule of the central excise tariff act, 1985 and other goods are not covered under the ambit of excise duty. Central excise, rules, tariff, acts, notifications, manual. Home page of central board of indirect taxes and customs. Certified that the goods were not taken into use after the manufacture. Indirect means the tax is not directly paid by an individual consumer.

Audit under central excise cera ea2000 how to handle audit. Budget 2014 amendment in central excise, custom duty. Additional duties of excise goods of special importance act, 1957 58 of 1957 4. Types of central excise duties basic excise duty, imposed on all excisable goods other than salt produced or manufactured in india this duty is levied at the rates specified in the first schedule to central excise tariff act 1985 special some commodities like pan masala and cars have special excise duties levied on them. Aug 26, 2009 basic excise duty, imposed under section 3 of the central excises and salt act of 1944 on all excisable goods other than salt produced or manufactured in india, at the rates set forth in the schedule to the central excise tariff act, 1985, falls under the category of basic excise duty in india. Basic excise duty, imposed under section 3 of the central excises and salt act of 1944 on all excisable goods other than salt produced or manufactured in. General rules for interpretation of the schedule to the central excise tariff act, 1985. Inauguration of customs canine centre at attari, amritsar by dr. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. India central excise duty of iron and nonalloy steel in ingots or other primary forms excluding iron of heading 7203 7207. M central excise duty is a levy on the act of manufacture of excisable goods and such duty would be payable at the time of removal of such excisable goods manufactured.

Nil nil 2nd feb 2017 62017ce dated 2nd feb 2017 exemption available subject to condition of nonavailment of. Central excise, as the case may be, may order allowing payment of duty on provisional basis at such rate or on such value as may be specified by him. The central excise tariff act, 1985 5 of 1986 general rules for interpretation of the schedule to the central excise tariff act, 1985. Special excise duty sed is charged on all excisable goods on which there is a levy of basic excise duty bed and is levied at the rates specified in the second schedule of central excise tariff act, 1985. India central excise duty of semifinished products of iron or nonalloy steel containing by weight less than 0. Customs and central excise duties drawback rules 2017. Jan 24, 2019 central excise quarterly return excel format quarterly return under rule 7 of the cenvat credit rules, 2002 for the registered dealers about forms compiled in pdf fillable as excel word format. General explanatory notes and additional notes additional duties of excise goods of special importance act, 1957 58 of 1957. Revenue received from central excise about 2 lac crores stands in second rank after income tax.

The concessional central excise duty rate of 4% is being increased to 5% and thus all goods currently attracting 4% duty will now attract 5%. A percentage levied on manufacture, sale, or use of locally produced goods such as alcoholic drinks or tobacco products. There are no less than 10 separate excise acts the excise on kerosene being covered by a part of the indian finance act, 1922 and 11 sets of statutory rules. Dear sanjay, we understand that you are referring a wrong rule 83 whereas the position you are discussing is mentioned under rule 8 3a of central excise rules, 2002 as amended from time to time and it has been substituted vide notification no.