Duties specified in first schedule and the second schedule to the central. Central board of excise and customs home page of central. Central excise act free download as powerpoint presentation. An act to consolidate and amend the law relating to central duties of excise. Presumption that the incidence of duty has been passed on the buyer. Application of the provisions of act 8 of 1878 to central excise duties. The central government may, by notification in the official gazette, declare that any of the provisions of the 1 customs act, 1962 52 of 1962 relating to the levy of and exemption from customs duties, drawback of duty, warehousing. Central excise act, 1944 bare acts law library advocatekhoj. Central excise officer means any officer of the central excise department, or any person including an officer of the state government invested by the 2 central board of excise and customs constituted under the central boards of revenue act, 1963 54 of 1963 with any of the powers of a central excise officer under this act. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. This act may be called the central excise act,1944. Full text containing the act, central excise act, 1944, with all the sections, schedules, short title, enactment date, and footnotes. Power not to recover duty of excise not levied for shortlevied.
Duties of excise collected form the buyer to be deposited. Price of goods to indicate the amount of duty paid thereon. An act to consolidate and amend the law relating to central duties of excise and to salt. 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. Buy the central excise act, 1944 by pdf online from company secretary. Central actsthe opium act, 1857 of 1857 and the dangerous drugs act, 1930 2 of 1930 have been extended to the state and they have come into force. 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. Download free sample and get upto 30% off on mrprental.
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