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Thread: Central Excise Act, 1944.

  1. #111
    Rules and Regulations

    Thumbs up Central Excise Act,1944 - Section -37D - Rounding off of duty, etc.

    Section -37D

    Rounding off of duty, etc.-

    The amount of duty, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such.amount contains a part of a rupee consisting of paise then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored.

  2. #112
    Rules and Regulations

    Thumbs up Central Excise Act,1944 - Section -37E - Publication of information respecting persons in certain cases.

    Section -37E

    1[ Publication of information respecting persons in certain cases.

    (1) IF the Central Government is of opinion that it is necessary or expedient in the public interest to publish the names of any person and any other particulars relating to any proceedings or prosecutions under this Act in respect of such person, it may cause to be published such names and particulars in such manner as it things fit.

    (2) No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the Commissioner (Appeals) under section 35 or the Appellant Tribunal Under section 35B, as the case may be, has expired without an appeal having been presented or the appeal, if presented, has been disposed of.

    Explanation. - In the case of firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasures or managers of the Company, or the members of the association, as the case may be, may also be published if, in the opinion of the Central Government, circumstances of the case justify it.]


    Notes :
    1. Section 37E has been inserted by Taxation Laws (Amendment) Act, 2006 (29 of 2006) with effect from 14-7-2006.

  3. #113
    Rules and Regulations

    Thumbs up Central Excise Act,1944 - Section -38 - Publication of rules and notifications and laying of rules before Parliament.

    Section -38

    Publication of rules and notifications and laying of rules before Parliament.-

    (1) All rules made and notifications issued under this Act shall be published in the Official Gazette.

    (2) Every rule made under this Act, every notification issued under section 3A, section 4A, sub-section (1) of section 5A, 1[section 5B] and section 11C and every order made under sub-section (2) of section 5A, other than an order relating to goods of strategic, secret, individual or personal nature, shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session, or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or notification or order, or both Houses agree that the rule should not be made or notification or order should not be issued or made, the rule or notification or order shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification or order.



    1. Inserted vide Finance Act, 2011, w.e.f. 8-4-2011.

  4. #114
    Rules and Regulations

    Thumbs up Central Excise Act,1944 - Section -38A - Effect of amendments, etc., of rules, notifications or orders.

    Section -38A

    Effect of amendments, etc., of rules, notifications or orders.-

    Where any rule, notification or order made or issued under this Act or any notification or order issued under such rule, is amended, repealed, superseded or rescinded, then, unless a different intention appears, such amendment, repeal, supersession or rescinding shall notó

    (a) revive anything not in force or existing at the time at which the amendment, repeal, supersession or rescinding takes effect; or

    (b) affect the previous operation of any rule, notification or order so amended, repealed, superseded or rescinded or anything duly done or suffered thereunder; or
    (c) affect any right, privilege, obligation or liability acquired, accrued or incurred under any rule, notification or order so amended, repealed, superseded or rescinded; or
    (d) affect any penalty, forfeiture or punishment incurred in respect of any offence committed under or in violation of any rule, notification or order so amended, repealed, superseded or rescinded; or
    (e) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid,

    and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the rule, notification or order, as the case may be, had not been amended, repealed, superseded or rescinded.

  5. #115
    Rules and Regulations

    Thumbs up Central Excise Act,1944 - Section -39 - Repeal of enactments.

    Section -39

    Repeal of enactments.-

    [Repealed by the Repealing and Amending Act, 1947 (2 of 1948). Section 2 and Schedule.]

  6. #116
    Rules and Regulations

    Thumbs up Central Excise Act, 1944 - Section - 40 -Protection of action taken under theAct.

    Section - 40

    Protection of action taken under theAct.-

    (1) No suit, prosecution or other legal proceeding shall lie against the Central Government or any officer of the Central Government or a State Government for anything which is done, or intended to be done, in good faith, in pursuance of this Act or any rule made thereunder.

    (2) No proceeding, other than a suit, shall be commenced against the Central Government or any officer of the Central Government or a State Government for anything done or purported to have been done in pursuance of this Act or any rule made thereunder, without giving the Central Government or such officer a month's previous notice in writing of the intended proceeding and of the cause thereof or after the expiration of three months from the accrual of such cause.

  7. #117
    Rules and Regulations

    Thumbs up Central Excise Act, 1944 - Third Schedule.

    Third Schedule


    [See section 2( f)( iii)]


    1. In this Schedule, "heading", "sub-heading" and "tariff item" mean respectively a heading, sub-heading and tariff item in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).
    2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the Section and Chapter Notes and the General Explanatory Notes of the said First Schedule shall, apply to the interpretation of this Schedule.

    S. No. Heading, sub-heading or tariff item Description of goods
    (1) (2) (3)
    1. 0402 91 10 or Concentrated (condensed) milk, whether sweetened or not put up
    0402 99 20 in unit containers and ordinarily intended for sale
    2. 1702 Preparation of other sugar
    3. 1702 Sugar syrups not containing added flavouring or colouring matter, artificial honey whether or not mixed with natural honey; caramel
    4. 1704 Gums, whether not sugar coated (including chewing gum, bubble gum and the like)
    5. 1704 90 All goods
    6. 1805 00 00 or 1806 10 00 Cocoa powder, whether or not containing added sugar or other sweetening matter
    7. 1806 Other food preparations containing cocoa.
    8. 1806 90 10 Chocolates in any form, whether or not containing nuts, fruit, kernels or fruits including drinking chocolates
    9. 1901 20 00 or 1901 90 All goods
    10. 1902 All goods other than seviyan (Vermicelli)
    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 Sharbat
    21. 2106 10 00, 2106 90 19, 2106 90 40, 2106 90 50, 2106 90 60, 2106 90 70, 2106 90 80, 2106 90 91, 2106 90 99 Edible preparations (excluding "Prasad or prasadam"), not elsewhere specified or included, bearing a brand name
    22. 2201 Waters, including natural or artificial mineral waters (excluding Aerated waters), bearing a brand name
    23. 2201 10 20 Aerated waters
    24. 2202 10 10 Aerated waters
    25. 2202 10 90 Waters, including mineral waters, bearing a brand name
    26. 2209 Vinegar and substitutes for vinegar obtained from acetic acid
    27. 2403 99 10, 2403 99 20, 2403 99 30 Chewing tobacco and preparations containing chewing tabacco
    28. 2403 99 90 Pan masala containing tobacco
    29. 2523 21 00 White cement, whether or not artificially coloured and whether or not with rapid hardening properties
    29A. 2523 29 All goods
    30. 2710 Lubricating oils and lubricating preparations
    31. 3004 (i) Patent or proprietary medicaments, other than those medicaments which are exclusively Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic;
    (ii) Medicaments (other than patent or proprietary) other than those which are exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems.
    Explanation - For the purposes of this heading, "Patent or proprietary medicaments" means any drug or medicinal preparation, in whatever form, for use in the internal or external treatment of, or for the prevention of ailments in human beings or animals, which bears either on itself or on its container or both, a name which is not specified in a monograph, in a Pharmacopoeia, Formulary or other publications, namely :-
    (a) the Indian Pharmacopoeia;
    (b) the International Pharmacopoeia;
    (c) the national Formulary of India
    (d) the British Pharmacopoeia;
    (e) the British Pharmaceutical codex;
    (f) the British veterinary Codex;
    (g) the United States Pharmacopoeia;
    (h) the national Formulary of the U.S.A.;
    (i) the Dental Formulary of the U.S.A; and
    (j) the State Pharmacopoeia of the U.S.S.R.;
    Or which is a brand name, that is a name or a registered trade mark under the Trade Marks Act, 1999 ( 47 of 1999), or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a connection in the course of trade between the medicine and some person, having the right either as proprietor or otherwise to use the name or mark with or without any indication of the identity of that person.
    32. 3204 20 or Synthetic organic products of a kind used as florescent brightening
    3204 90 00 agents or as a luminophores
    33. 3206 All goods other than pigments and inorganic products of a kind used as luminophores
    34. 3208 or 3209 or 3210 All goods
    35. 3212 90 Dyes and other colouring matter put up in forms or small packing of kind used for domestic or laboratory purposes
    36. (i) 3213 All goods
    (ii) 3214 All goods excluding primers (heading 3208), varnishes (heading 3209)
    37. (i) 3303 Perfumes and toilet waters, not containing the substances specified in Note 1(d) to this Chapter.
    (ii) 3304 or 3305 All goods
    38. 3306 Toothpaste
    39. 3307 All goods, not containing the substances specified in Note 1(d) to this Chapter
    40. 3401 Soaps in any form other than the following :
    (i) soap, other than for toilet use, whether or not containing medicament or disinfectant;
    (ii) soap, in or in relation to the manufacture of which no process has been carried on with the aid of power or of steam; and
    (iii) laundry soaps produced by a factory owned by the Khadi and Village Industries Commission or any orgainsation approved by the said Commission for the purpose of manufacture of such soaps
    41. (i) 3401 Organic surface-active products and preparations for use as soap in the form of bars, cakes, moulded pieces or shapes
    (ii) 3402 All goods other than sulphonated castor oil, fish oil or sperm oil
    42. 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations based on lubricants)
    43. 3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, non-wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404
    44. 3506 Prepared glues and other prepared adhesives not elsewhere specified or inculded
    45. 3702 All goods other than for X-ray and cinematograph films, unexposed
    46. 3808 Insecticides, fungicides, herbicides, weedicides and pesticides
    47. 3808 Disinfectants and similar products
    47A. 3808 93 40 Plant growth regulators
    48. 3814 00 10 Thinners
    49. 3819 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils obtained from bituminous minerals
    50. 3820 20 00 Anit-freezing preprations and prepared de-icing fluids
    51. 3824 or 3825 Stencil correctors and other correcting fluids, ink removers put up in packings for retail sale
    52. 3919 Self-adhesive tapes of plastics
    53. 3923 or 3924 Insulated ware
    54. 4816 Cabron paper, self-copy paper, duplicator stencils, of paper
    55. 4818 Cleansing or facial tissues, handkerchiefs and towels of paper pulp, paper, cellulose wadding or webs of cellulose fibres
    56. 6401 to 6405 Footwear
    57. 6506 10 Safety headgear
    58. 6907 Vitrified tiles, whether polished or not
    59. 6908 Glazed tiles
    60. 7321 Cooking appliances and plate warmers
    61. 7323 Pressure cookers
    62. 7324 Sanitary ware of iron or steel
    63. 7418 Sanitary ware of copper
    64. 7615 19 10 Pressure cookers
    65. 8212 Razor and razor blades (including razor blade blanks in strips)
    66. 8305 Staples in strips, paper clips of base metal
    67. 8414 Electric fans
    68. 8415 Window room air-conditioners and split air-conditioners of capacity up to 3 tonnes
    69. 8418 Refrigerators
    70. 8421 Water filters and water purifiers, of a kind used for domestic purposes
    71. 8422 Dish washing machines
    71A 8443 31 00 or 8443 32 Printer, whether or not combined with the functions of copying or facsimile transmission
    72B 8443 32 60 or 8443 39 70 Facsimile machines
    73C 8443 99 51 Ink cartridges, with print head assembly
    72. 8450 Household or laundry type washing machines, including machines which both wash and dry
    73. 8469 Typewriters, other than braille typewriters.
    74. 8470 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions
    74A 8471 30 All goods
    74B 8471 60 All goods
    75. 8472 Stapling machines (staplers)
    76. 8506 Primary cells and primary batteries
    76A. 8508 Vacuum cleaners with self contained electric motor
    77. 8509 Electro-mechanical domestic appliances with self-contained electric motor
    78. 8510 Shavers, hair clippers and hair-removing appliances, with self-contained electirc motor, other than vacuum cleaners of heading 8508
    79. 8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512
    80. 8516 Electric instantaneous or storage water heaters and immersion heaters, electric space heating apparatus and soil heating apparatus, electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing iron; other electro-thermic appliances of a kind used for domestic purposes
    81. 8517 Telephone sets including telephones with cordless handsets; video phones
    81A 8517 62 30 Modems (modulators-demodulators)
    81B 8517 69 60 Set top boxes for gaining access to internet
    82. 8519 All goods
    83. 8521 All goods
    84. 8523 Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs
    85. To 88 omitted
    89. 8525 or 8517 Cellular or mobile phones
    89A. 8527 Pagers
    90. 8527 Radio sets including transistor sets, having the facility of receiving radio signals and converting the same into audio output with no other additional facility like sound recording or reproducing or clock in the same housing or attached to it
    91. 8527 Reception apparatus for radio-broadcasting, whether or not combined, in the same housing with sound recording or reproducing apparatus or a clock
    92. 8528 Television receivers (including video monitors and video projectors), whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus
    92A 8528 Monitors of a kind solely or principally used in an automatic data processing machine
    92B 8528 71 00 Set top boxes for television sets
    93. 8536 (except 85367000) All goods
    94. 8539 Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc lamps
    95. 9006 Photographic (other than cinematographic) cameras
    96. 9101 or 9102 Watches other than braille watches
    97. 9103 or 9105 Clocks
    97A. 9603 21 00 Toothbrush
    98. 9612 All goods
    99. 9617 Vacuum flasks.
    100* Any heading Parts, components and assemblies of automobiles
    101* Omitted
    102* Omitted

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