Bare Act Search Results

Central Excise Act, 1944 Section 2A

Title: References of Certain Expressions

State: Central

Year: 1944

1[2A. References of certain expressions In this Act, save as otherwise expressly provided and unless the context otherwise requires, references to the expressions "duty", "duties", "duty of excise" and "duties of excise" shall be construed to include a reference to "Central Value Added Tax (CENVAT)". _______________________ 1. Inserted by Act 10 of 2000, section 91 (w.e.f. 12-5-2000).

Central Excise Act, 1944 Annexe 1

Title: Annexe

State: Central

Year: 1944

..... All goods 11. 1904.10 All goods 12. 1905.11 Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 13. 1905.31 Waffles and wafers, coated with chocolate or containing chocolate 14. 1905.39 All goods 15. 2101.10 Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 16. 2102.10 All goods 17. 21.05 Ice cream and other edible ice, whether or not containing cocoa 18. 21.06 Pan masala, only in retail packs containing ten grams or more per pack, other than the good; containing not more than 15% betel nut by weight and not containing tobacco in any proportion 19. 21.07 Betel nut powder known as "Supari" 20. 2108.20 Sharbat 21. 2108.99 All goods 22. 2201.19 All goods .....

Central Excise Act, 1944 Schedule 3

Title: The Third Schedule

State: Central

Year: 1944

..... 11. 1904 All goods 12. 1905 31 00 or 1905 90 20 Biscuits, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power 13. 1905 32 11 or 1905 32 90 Waffles and wafers, coated with chocolate or containing chocolate 14. 1905 32 19 or 1905 32 90 All goods 15. 2101 11 00 or 2101 12 00 Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee 16. 2102 All goods 17. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa 18. 2106 90 20 Pan masala, only in retail packs containing ten grams or more per pack, other than the goods containing not More than 15% betel nut by weight and not containing tobacco in any proportion 19. 2106 90 30 Betel nuts powder known as "Supari" 20. 2106 90 11 .....

Bengal Agricultural Income Tax Act, 1944 Complete Act

State: West Bengal

Year: 1944

.....(17)was subst. by W.B.Act 6 of 1975.(17)"total world income" means the sum offer) (a) the total income as defined in 1917.Words subst.by W.B.Act 18 of 1989.[the enactments relating to Indian income-tax,] and (b)the total agricultural income as defined in this Act, and (c)the agricultural income derived from land outside West Bengal and calculated in the manner referred to in clause (b) of subsection (5) of section 48; (18)"written down value" means in respect of any irrigation or protective work, or any machinery, plant or other capital asset, (a)in the case of assets acquired in the previous year, the actual cost to the assessee, (b)in the case of assets acquired before the previous year, the actual cost to the assessee less all depreciation allowable to him under this Act in respect of such work, machinery, plant or other asset as the case may be. CHAPTER 1 . Section 3 Definitions. 2018. Sec. 3 was renumbered as sub-sec. (1) and after such renumbering the previous proviso subst. by W.B. Act 6 of 1975. Finally, the existing provisos were subst. by W.B. Act 15 of 1983. (1) Agricultural income-tax shall be charged for each financial year in accordance with and subject.....

Central Excise Act, 1944 Complete Act

State: Central

Year: 1944

.....to any goods in the Section or Chapter notes of 18 the First Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to 19 ["manufacture; or"] and the word "manufacturer" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account;] 10"(iii) which in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer,". (g) "prescribed" means prescribed by rules made under this Act; (h) "sale" and "purchase", with their grammatical variations and cognate expressions, mean any transfer of the possession of goods by one person to another in the ordinary course of trade or business for cash or deferred payment or other valuable consideration; 21 (i)* * * 22 (J)* * * 23 (JJ)* * * (k) "wholesale dealer" means a person who buys or sells.....

Central Excise Act, 1944 Chapter 1

Title: Preliminary

State: Central

Year: 1944

.....date3as the Central Government may, by notification in the Official Gazette, appoint in this behalf. ________________________ 1. Substituted by Act 33 of 1996, section 71, for sub-section (1) (w.e.f. 28-9-1996). 2. The words "except the State of Jammu and Kashmir" omitted by Act 41 of 1954, section 2 and Schedule (w.e.f. 8-10-1954). 3. Came into force on 28th February, 1944, see Notification No. III-D, dated 26th February, 1944, Gazette of India, Extra., 1944, p. 293. Section 2 - Definitions In this Act, unless there is anything repugnant in the subject or context,- (a) "adjudicating authority" means any authority competent to pass any order or decision under this Act, but does not include the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), Commissioner of Central Excise (Appeals) or Appellate Tribunal; (aa) "Appellate Tribunal" means the Customs, Excise and 1 [Service Tax] Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962); (aaa) "broker" or "commission agent" means a person who in the ordinary course of business makes contracts for the sale or purchase of.....

Public Debt Act, 1944 Complete Act

State: Central

Year: 1944

.....only in so far as it deals with public debt of the Central Government. The present legislation, therefore, takes the form of a Bill to be enacted as a separate Act, applicable only to securities of the Central Government, which will reproduce the provisions of the 1920 Act with amendments designed to remedy the defects already referred to, and with certain other amendments the necessity or desirability of which is suggested by experience in the administration of the Act during last two decades. In this reproduction of the provisions of the 1920 Act, those provisions have been rearranged so as to group together sections dealing with the incidents common to the different forms in which loans of the Central Government are held and to relegate to separate sections the incidents peculiar to negotiable instruments."-Gaz. Of ind., 1943, Part V, page 162. Amendment Act 6 of 1949.- "Until 1946the Indian Securities Act, 1920, governed the securities issued by both the Central and the Provincial Governments. The working of this Act disclosed certain defects and it was considered necessary to amend it, particularly in the context of the very large increase of the public debt during.....

Central Excise Act, 1944 Chapter 2

Title: Levy and Collection of Duty

State: Central

Year: 1944

.....the rank of Assistant Commissioner of Central Excise and such annual capacity shall be deemed to be the annual production of such goods by such factory; or (b) (i) specify the factor relevant to the production of such goods and the quantity that is deemed to be produced by use of a unit of such factor; and (ii) provide for the determination of the annual capacity of production of the factory in which such goods are produced on the basis of such factor by an officer not below the rank of Assistant Commissioner of Central Excise and such annual capacity of production shall be deemed to be the annual production of such goods by such factory: Provided that where a factory producing notified goods is in operation during a part of the year only, the annual production thereof shall be calculated on proportionate basis of the annual capacity of production: Provided further that in a case where the factor relevant to the production is altered or modified at any time during the year, the annual production shall be re-determined on a proportionate basis having regard to such alteration or modification. (3) The duty of excise on notified goods shall be levied, at such rate, on.....

Central 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.....

Central Excise Act, 1944 Section 32-I

Title: Powers and Procedure of Settlement Commission

State: Central

Year: 1944

.....made under section 32E has been allowed to be proceeded with under section 32F, the Settlement Commission shall, until an order is passed under sub-section 1[(5)] of section 32F, have, subject to the provisions of sub-section 2[(4)] of that section, exclusive jurisdiction to exercise the powers and perform the functions of any Central Excise Officer, under this Act in relation to the case. (3) In the absence of any express direction by the Settlement Commission to the contrary, nothing in this Chapter shall affect the operation of the provisions of this Act in so far as they relate to any matters other than those before the Settlement Commission. (4) The Settlement Commission shall, subject to the provisions of this Chapter, have power to regulate its own procedure and the procedure of Benches thereof in all matters arising out of the exercise of its powers, or of the discharge of its functions, including the places at which the Benches shall hold their sittings. _______________________ 1. The following "(7)" shall be substituted by the Finance Act, 2007, w.e.f. 01.06.2007. 2. The following "(6)" shall be substituted by the Finance Act, 2007, w.e.f. 01.06.2007. .....