Central excise tariff act 1985 bare act pdf

Central excise tariff act, 1985 chapter 38 bare act. Central excise act, 1944 bare acts law library advocatekhoj. Central excise tariff act interpretation rules tax act. Central excise laws amendment and validation act, 1982.

Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. 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. A2z taxcorp llp is a professionally managed firm and having team of distinguished chartered accountants, company secretary, lawyer. Section 1 short title extent and commencement 1 this act may be called the central excise tariff act, 1985. Manufacture includes any process which is specified in relation to any goods in the section or chapter notes of the central excise tariff act, 1985 as amounting to manufacture. 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. Schedule to the central excise tariff act, 1985 taxation. Be it enacted by parliament in the sixtyeighth year of the republic of india as follows. The central excise tariff act, 1985 ceta came into force w. 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. Central excise tariff act, 1985 chapter 21 bare act. Excise tariff act 1921 federal register of legislation.

Substituted for 16% by the sixth schedule of the finance act, 2006, w. Central excise tariff act 1985 chapter 38 citation 710. Central government account receipts and payments rules, 1983. This is the basic law related to the levy and collection of duties of central excise. Be it enacted by parliament in the thirteenth year of the republic of india as follows. Central excise tariff act, 1985 tax management india. Central excise tariff act 1985 latest breaking news, pictures, videos, and special reports from the economic times.

General explanatory notes to the first schedule to the central excise tariff act, 1985 additional duties of. The central excise tariff act 1985 taxindiaupdates in. 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. Duties specified in the first schedule and the second schedule to be levied. Act, 1978, and the central excise tariff act, 1985 hereafter referred to as. Laws covered under the scheme central excise act, 1944 central excise tariff act, 1985 chapter v of finance act, 1994 service tax rules made under above acts various acts levying cesses additional other acts as may be notified by the central government 2. 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. The central excise duty liability arises when there is manufacture of goods which are moveable, marketable, and find a mention in the first or second schedule to the central excise tariff act 1985. The central excise tariff act, 1985 incorporates five rules of interpretation, which together provide necessary guidelines for classification of various products under the schedule. 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 tariff act 1985 compliance india. Applications of certain provisions of central excise act.

Central excise tariff act 1985 chapter 85 citation 767. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to. Amendments in the first schedule to the central excise tariff. However this act does not contain the rate at which duties are imposed 4. 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. Tariff notification in respect of fixation of tariff value of edible o. Short title, extent and commencement 1 this act may be called the customs act, 1962. This erstwhile collectorate was having wide jurisdiction of entire erstwhile state of uttar pradesh. In this schedule, heading, subheading, tariff item and chapter mean respec tively a heading, subheading, tariff item and. The excise act 1901, the petroleum revenue act 1985 and the petroleum excise prices act 1987 shall be read as one with this act. 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. Classification of printed workbooks, exercise books etc. Duties specified in the a the first schedule and the second schedule a to the central excise tariff act, 1985 to be levied 17. Gratuity shall be payable if termination of employment is by resignation after 5 years of continuous service. Central excise tariff act, 1985 chapter 85 bare act. Central excise tariff act 1985 blogs, comments and archive news on. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Who is required to be registered under central excise law. Additional duties of excise textiles and textile articles act, 1978 40 of 1978 5. Section 1 priliminary central excise tariff act, 1985. Income tax calculator new scheme vs old scheme and consent letter for fy 202021. 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 first schedule to the central excise tariff act, 1985 5 of 1986 and exemption notifications other. Issue was also litigated before the honble high court of delhi.

Refunds along with interest us 244a processing of itr us 143 adj. An act to provide for tariff for central duties of excise. Goods and services tax bare acts and rules taxindiaupdates in. For the purposes of its business, the appellant, it appears procured duty paid glass bottles, on lease basis, from various suppliers which were used for the purposes of manufacturing its final products, i. Appointment and jurisdiction of central excise officers. Rules for interpretation of schedule to tariff are given in the tariff itself. Classification of goods under central excise act tax act.

Consequential amendments of, and construction of references to the first schedule to act 1 of 1944. Ministry of finance department of revenue notification no. Mineral fuels, mineral oils and products of their distillation. December, 1962 an act to consolidate and amend the law relating to customs. 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. 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. An act further to amend the customs act, 1962, the customs tariff act, 1975, the central excise act, 1944, the central sales tax act, 1956, the finance act, 2001 and the finance act, 2005 and to repeal certain enactments. Be it enacted by parliament in the thirtysixth year of the republic of india as follows. The union territory goods and services tax act 2017 no. General excise act 39 kb the central excise tariff act, 1985 5 of 1986 rules for the interpretation of the first schedule to the central excise tariff act, 1985. Seeks to prescribe effective rates for specified goods. Mineral waxes search updated central excise duty and tariff of years 2009, 2008, 2007 and 2006. Provided that the officers appointed under the central excise act. Special excise duty is levied at the rates specified in the second schedule to central excise tariff act, 1985.

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. The rates at which duties of excise shall be levied under the4 central excise and salt act, 1944 1 of 1944 are specified in3 the first schedule. Central excise tariff 201617 as on 02022017 disclaimer. Emergency power of central government to increase duty of excise. An act to consolidate and amend the law relating to central duties of excise. 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. Provided that the duties of excise which shall be levied and collected on any excisable goods. These are termed as general interpretative rules gir. Provisional collection of taxes act, 1931 16 of 1931 6.

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. This act classifies various goods on which central excise duties are levied. Amendments in the first schedule to the central excise. Amended by the central excise tariff amendment ordinance, 2002. Download central excise tariff act, 1985 file in pdf format. Home page of central board of indirect taxes and customs. Faq on swachh bharat cesssbc 286 kb act 797 kb rules.