There are changes that may be brought into force at a future date. I this act may be called the madhya pradesha short title, exten and excise act, 1915. In this act, unless there is anything repugnant in the subject or context, 1 beer includes ale, stout, porter and all other fermented liquors usually made from malt. In exercise of the powers conferred by section 94 of the bihar and orissa excise act, 1915 bihar and orissa act ii of 1915, the governor of bihar is pleased to exempt the intoxicant rum provisioned and moved for consumption by the armed forces of india from i payment of excise duty, and ii provisions of the rules published under notification no. As per section 2f of central excise act, 1944 cea, manufacture includes any process. These duties levied under the additional duties of excise goods of special importance act, 1957 are in addition to the duties payable under the central excise act, 1944. As per explanation to section 2d of the central excise act, 1944, excisable goods means those goods specified in the schedule to central excise tariff act, 1985 as being subject to duty of excise and includes salt. Where it is expedient to consolidated and amend the law in chhattisgarh relating to the import, export, transport, manufacture, sale and possession on intoxicating liquor and of intoxicating drugs, and whereas the previous sanction of the governorgeneral, required under sections of the indian councils act, 1892 55 and 56, vict. Revenue act, 1963 54 of 1963 may, by notification in the official gazette, constitute such committees as may be necessary for the purposes of this act.
An act to grant duties of excise on chicory, and on licences to dealers in sweets or made wines. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, ind slideshare uses cookies to improve functionality and performance, and to. It includes any commenced amendment affecting the legislation to that date. Excisable goods under central excise act,1944 section 2d of central excise act,1944. The legal basis for excise goods held and supplied from an export shop is the excise goods export shops regulations 2000. Evidentiary value of retracted statement caclubindia. Earlier the valuation under section 4 was based on the principle of normal price which was based on the prices at which manufacturers sold the goods. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to. 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.
Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Changes and effects are recorded by our editorial team in. Where it is expedient to consolidated and amend the law in chhattisgarh relating to the import, export, transport, manufacture. Chapter iia indicating amount of duty in the price of goods, etc. Vehicle excise and registration act 1994 legislation. Referencer customs central excise service tax central. Commissioner of central excise or commissioner of central excise appeals for the purposes of the act and the rules made thereunder.
Beer, bottle, chief revenue authority, common drinkinghouse, denatured, excisable article, excise officer, excise revenue, export, import, intoxicant. As amended subsequent to its extension to the entire state of chhattisgarh by the following. Basic excise duty also known as central value added tax cenvat is levied at the rates specified in central excise tariff act. This act shall be construed as one with all other excise acts and nothing in this act shall be deemed to repeal any provision of any other excise act unless specifically. An act to exempt certain retailers of spirits to a small amount from the additional duties on licences. Definitions in this act, unless there is anything repugnant in the subject or context. 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.
An act to consolidated and amend the excise law in chhattisgarh. So much of any act as requires entries by dealers in wine and accounts. Section 11ac is being substituted so as to rationalize the penalty as follows. The excises and salt act, 1944 national board of revenue. Download as pptx, pdf, txt or read online from scribd. Revised legislation carried on this site may not be fully up to date. Substituted for east punjab which had been substituted for the punjab by indian independence adaptation of bengal and punjab acts order, 1948 by adaptation of law third amendment order, 1951. Excise general provisions act an act relating to the excise revenues. This is a revised edition of the law, prepared by the law revision commissioner under the authority of the law revision act, chapter 3 of the laws of belize, revised edition 1980 1990. An act to consolidate and amend the excise law in madhya pradesh. Stock act 1915 s 4 stock act 1915 as amended by all amendments that commenced on or before 4 july 2000 an act to consolidate and amend the law relating to diseases in stock. The excise duty collections in 200607 was rs 1,17, 266 crore.
Sections 6a and 6aa effectively change certain rates of duty that appear on the face of this schedule, especially in items 1, 2, 3 and 5. Choose another year for the list of laws from chhattisgarh. This act shall be construed as one with all other excise acts and nothing in this act shall be deemed to repeal any provision of any other excise act unless. So, even the confessional statement recorded under section 14 of the central excise act, has to pass the test prescribed under section 24 of the indian evidence act.
This edition contains a consolidation of the following laws page. Name of the person executing the bond that he will abstain from the commission of offence under section 34 and section 36 of the central provinces and berar excise act, 1915, during the said term. Price of goods to indicate the amount of duty paid. The chhattisgarh excise act 1915 complete act citation. This is a compilation of the excise act 1901 as in force on 29 june 20. This act may be cited as the excise general provisions act. An act to provide for the levy and collection of additional duties of excise on certain goods and for the distribution of a part of the net proceeds thereof among the states in pursuance of the principles of distribution formulated and the recommendations made by the finance commission in its second report dated the 18th december, 1990. The corporate tax act of 1909 provided that the excise tax laid on the corporate business, was to be measured by the corporate income. Excisable goods under central excise act,1944 cakart.
This is the basic law related to the levy and collection of duties of central excise. However this act does not contain the rate at which duties are imposed 4. Notes of central excise central excise central excise is a levy tax, levied on a commodity manufactured within the country by the union government by an act of parliament usually in the finance bill, in the presentation of the budget in the parliament, generally on the last working day of february every year by notifying under a tariff. Explanation to section 2d provides that goods include any article material or. Statement of objects and reasons vide gazette of india, 1943, partv, page 243. Under the central excise act, 1944, where the excise duty has been charged on advalorem basis, there are three methods of valuation one is tariff value under sec. Federal register of legislation australian government.
Whereas it is expedient to consolidate and amend the law in madhya pradesh relating to the import, export, transport, manufacture, sale and possession of intoxicating liquor and of intoxicating drugs, and whereas the previous sanction of the governorgeneral, required under section 5 of the indian. Vehicle excise and registration act 1994 is up to date with all changes known to be in force on or before 14 february 2020. Beer, bottle, denaturant, excise duty, export, import, intoxicant, liquor, manufacture. The 1909 act defined the corporate tax as an excise tax and therefore it is an indirect tax under article i, section 8, clause 1, granting congress the power to lay and collect taxes, duties, imposts and. Ii a indicating amount of duty in the price of goods, etc.
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