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Home Bare Acts Phrase: excisableCentral Excise Act, 1944 Section 35E
Title: Powers of Board or Commissioner of Central Excise to Pass Certain Orders
State: Central
Year: 1944
.....of Central Excise, it shall state the point or points on which it differs and make a reference to the Board which, after considering the facts of the decision or order, if is of the opinion that the decision or order passed by the Commissioner of Central Excise is not legal or proper, may, by order, direct such Commissioner or any other Commissioner to apply to the Appellate Tribunal for the determination of such points arising out of the decision or order, as may be specified in its order.] (2) The2[Commissioner of Central Excise] may, of his own motion, call for and examine the record of any proceeding in which an adjudicating authority subordinate to him has passed any decision or order under this Act for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct10[such authority or any Central Excise Officer subordinate to him] to apply to the6 [Commissioner (Appeals)] for the determination of such points arising out of the decision or order as may be specified by the2[Commissioner of Central Excise in his order. 14[(3) Every order under sub-section (1) or sub-section (2), as the case may be,.....
View Complete Act List Judgments citing this sectionCentral Excise Laws Amdt & Validation Act 1982 Section 2
Title: Provisions as to Exemption from Duty of Excise or Fixing Rate of Such Duty Under Certain Central Laws and Validation
State: Central
Year: 1982
.....the Central Excises Act. (4) Every notification or order granting any exemption or fixing a rate of duty issued or made under the Central Excises Act or the rules made there under at any time whatsoever before the 24th day of September, 1982 shall have, and shall be deemed always to have had, effect for all purposes as if the foregoing provisions of this section had been in force at all material times and accordingly, notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, any action or thing taken or done, or purporting to have been taken or done, under the Central Excises Act or the said rules or any Central law in any case by virtue of such notification or order shall be deemed to be, and to have always been, for all purposes as validly and effectively taken or done as if the foregoing provisions of this section had been in force at all material times, and, notwithstanding anything as aforesaid and without prejudice to the generality of the foregoing,-- (a) all duties of excise levied, assessed or collected with respect to any goods under the Central Excises Act or the said rules or any Central law shall be deemed to.....
View Complete Act List Judgments citing this sectionKarnataka Excise Act, 1965(Karnataka) Complete Act
Title: Karnataka Excise Act, 1965(Karnataka)
State: Karnataka
Year: 1965
.....10 - Prohibiting of transport of intoxicant Section 11 - Transport of intoxicant Section 12 - Permits for transport Chapter IV Section 13 - Manufacture, etc., of excisable article prohibited except under a licence Section 14 - Possession of excisable articles in excess of the quantity prescribed Section 15 - Sale of excisable articles without licence prohibited Section 15A - Consumption or allowing consumption of Liquor in unlicensed Public Places Section 16 - Establishment of distilleries and warehouses Section 16A - Licence to manufacture, bottle or manufacture and bottle arrack for sale Section 16B - Licences granted for manufacture and bottling of arrack cease to be valid Section 17 - Power to grant lease of right to manufacture, etc Section 18 - Lessee's permission to draw toddy Section 19 - Duties of licensees with regard to measurement and testing Section 20 - Prohibition of employment of children and of women Section 21 - Closing of shops for the preservation of public peace etc Chapter V Section 22 - Excise duty or countervailing duty on excisable articles Section 23 - Ways of levying such duties Section 24 - Payment of fees for grant of lease Section.....
List Judgments citing this sectionCentral Excise Act, 1944 Section 5A
Title: Power to Grant Exemption from Duty of Excise
State: Central
Year: 1944
.....under sub-section (1) in respect of any excisable goods from the whole of the duty of excise leviable thereon has been granted absolutely, the manufacturer of such excisable goods shall not pay the duty of excise on such goods.] 7 [(2) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by special order in each case, exempt from payment of duty of excise, under circumstances of an exceptional nature to be stated in such order, any excisable goods on which duty of excise is leviable.] 8 [(2A) The Central Government may, if it considers it necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an explanation in such notification or order, as the case may be, by notification in the Official Gazette at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be.] (3) An exemption under sub-section (1) or sub-section.....
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Complete Act
Title: Central Excise Act, 1944
State: Central
Year: 1944
.....the normal limits, etc. Section15 - Officers required to assist Central Excise Officers Section16 - Owners or occupiers of land to report manufacture of contraband excisable goods [Repelaed] Section17 - Punishment for connivance at offences [Repealed] Section18 - Searches and arrests how to be made Section19 - Disposal of persons arrested Section20 - Procedure to be followed by officer-in-charge of police station Section21 - Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under section 19 Section22 - Vexatious search, seizure, etc., by Central Excise Officer Section23 - Failure of Central Excise Officer in duty Chapter3A - ADVANCE RULINGS Section23A - Definitions Section23B - Vacancies, etc., not to invalidate proceedings Section23C - Application for advance ruling Section23D - Procedure on receipt of application Section23E - Applicability of advance ruling Section23F - Advance ruling to be void in certain circumstances Section23G - Powers of Authority Section23H - Procedure of Authority Chapter4 - REPEALED Chapter5 - SETTLEMENT OF CASES Section31 - Definitions Section32 - Customs and Central Excise.....
List Judgments citing this sectionKarnataka Excise Act, 1965(Karnataka) Chapter V
Title: Excise Duty and Countervailing Duty
State: Karnataka
Year: 1965
(1) An excise duty at such rate or rates as the State Government may prescribe, shall be levied on any excisable article manufactured or produced in the State under any licence or permit granted under this Act. (2) A countervailing duty at such rate or rates as the State Government, may prescribe shall be levied on any excisable article manufactured or produced in India outside the State and imported into the State under a licence or permit granted under this Act. (3) The rates prescribed under sub-sections (1) and (2) may be different for different kinds of excisable articles and may also be different when levied in the different ways specified in section 23. Section 23 - Ways of levying such duties Subject to such rules regulating the time, place and manner, as may be prescribed, excise duty and countervailing duty under section 22 shall be levied in one or more of the following ways as may be prescribed, namely :- (a) rateably on the quantity of any excisable article produced or manufactured in or issued from a distillery, brewery, manufactory or warehouse, or imported into the State; 1[(aa) by fees (called litre fees) on the quantity of excisable article imported.....
View Complete Act List Judgments citing this sectionCentral Excise Tariff (Amendment) Act, 2004 Appendix VI
Title: Additional Duty of Excise (Pan Masala and Certain Tobacco Products)
State: Central
Year: 2004
.....goods Unit Rate of duty (1) (2) (3) (4) 2106 90 20 Pan masala kg. 10% 2401 UNMANUFACTURED TOBACCO; TOBACCO REFUSE 2401 10 Tobacco, not stemmed or stripped: 2401 10 10 Flue cured Virginia tobacco kg. 10% 2401 10 20 Sun cured country (natu) tobacco kg. 10% 2401 10 30 Sun cured Virginia tobacco kg. 10% 2401 10 40 Burley tobacco kg. 10% 2401 10 50 Tobacco for manufacture of biris, not stemmed kg. 10% 2401 10 60 Tobacco for manufacture of chewing tobacco kg. 10% 2401 10 70 Tobacco for manufacture of cigar and cheroot kg. 10% 2401 10 80 Tobacco for manufacture of hookah tobacco kg. 10% 2401 10 90 Other kg. 10% Tobacco partly or wholly stemmed or stripped: 2401 20 10 Flue cured Virginia tobacco kg. 10% 2401 20 20 Sun cured country (natu) tobacco kg. 10% 2401 20 30 Sun cured Virginia tobacco kg. 10% 2401 20 40 .....
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 3
Title: Duties Specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 to Be Levied
State: Central
Year: 1944
.....Value Added Tax (CENVAT)] on all excisable goods 3[(excluding goods produced or manufactured in special economic zones)]4 which are produced or manufactured in India as, and at the rates, set forth in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); (b) a special duty of excise, in addition to the duty of excise specified in clause (a) above, on excisable goods 3[(excluding goods produced or manufactured in special economic zones)]4 specified in the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) which are produced or manufactured in India, as, and at the rates, set forth in the said Second Schedule :] 5[Provided that the duties of excise which shall be levied and collected on any 6[excisable goods which are produced or manufactured,-- 18[***] (ii) by a hundred per cent export-oriented undertaking and 9[brought to any other place in India], shall be an amount equal to the aggregate of the duties of customs which would be leviable 10[under the Customs Act, 1962 (52 of 1962) or any other law for the time being in force, on like goods produced or manufactured outside India if imported into India, and where the said duties of.....
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 4
Title: Valuation of Excisable Goods for Purposes of Charging of Duty of Excise
State: Central
Year: 1944
.....shall have the meaning assigned to it in clause ( 41) of section 2 of the Companies Act, 1956 (1 of 1956); ( c) "place of removal" means- ( i) a factory or any other place or premises of production or manufacture of the excisable goods; ( ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without3[payment of duty;] from where such goods are removed; 2[ (iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory, ] 2[ (cc) "time of removal", in respect of the excisable goods removed from the place of removal referred to in sub-clause (iii) of clause (c), shall be deemed to be the time at which such goods are cleared from the factory;] ( d) "transaction value" means the prices actually paid or payable for the goods, when sold, and includes in addition to the amount charged as price, any amount that the buyer is liable to pay to, or on behalf of, the assessee, by reason of, or in connection with the sale, whether payable at the time of the sale or at any other time, including, but not limited to, any amount.....
View Complete Act List Judgments citing this sectionCentral Excise Act, 1944 Section 11C
Title: Power Not to Recover Duty of Excise Not Levied or Short-levied as a Result of General Practice
State: Central
Year: 1944
.....paid on such goods or, as the case may be, the duty of excise paid in excess of that payable on such goods, which would not have been paid if the said notification had been in force, shall be dealt with in accordance with the provisions of sub-section (2) of section 11B : Provided that the person claiming the refund of such duty or, as the case may be, excess duty, makes an application in this behalf to the4[ Assistant Commissioner of Central Excise], or Deputy Commissioner of Central Excise, in the form referred to in sub-section (1) of section 11B, before the expiry of six months from the date of issue of the said notification.] ________________________ 1. Inserted by Act 25 of 1978, section 25 (w.e.f. 1-7-1978). 2. Section 11C renumbered as sub-section (1) thereof by Act 29 of 1988, section 10 (w.e.f. 1-7-1988). 3. Sub-section (2) inserted by Act 29 of 1988, sec. 10 (w.e.f. 1-7-1988) and substituted by Act 40 of 1991, section 4 (w.e.f. 20-9-1991). 4. Substituted by Act 22 of 1995, section 70, for "Assistant Collector of Central Excise" (w.e.f. 26-5-1995).
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