Indian Bare Acts

Search Alphabatically :

THE CENTRAL EXCISES AND SALT ACT, 1944

Title : THE CENTRAL EXCISES AND SALT ACT, 1944

Year : 1944



(1) The Central Government may make rules to carry into effect the purposes of this Act.

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may-

(i) 1* provide for determining under section 4* the nearest ascertainable equivalent of the normal price;

(ia) Having regard to the normal practice of the wholesale trade, define or specify the kinds of trade discount to be excluded from the value under section 4 including the circumstances in which and the conditions subject to which such discount is to be so excluded;]

(ib) 2* Provide for the assessment and collection of duties of excise, the authorities by whom functions under this Act are to be discharged, the issue of notices requiring payment, the manner in which the duties shall be payable, and the recovery of duty not paid;

(ic) 3* Provide for the remission of duty of excise leviable on any excisable goods, which due to any natural cause are found to be deficient in quantity, the limit or limits of percentage beyond which no such remission shall be allowed and the different limit or limits of percentage for different varieties of the same excisable goods or for different areas or for different seasons;]

(ii) Prohibit absolutely, or with such exceptions, or subject to such conditions as the Central Government thinks fit, the production or manufacture, or any process of the production or manufacture, of excisable goods, or of any component parts or ingredients or containers thereof, except on land or premises approved for the purpose;

(iii) Prohibit absolutely, or with such exceptions, or subject to such conditions as the Central Government thinks fit, 4* the transit of excisable goods from any part of a 5* India] to any other part thereof;

(iv) Regulate the removal of excisable goods from the place where produced, stored or manufactured or subjected to any process of production or manufacture and their transport to or from the premises of a 6*[registered] 7* or a bonded warehouse, or to a market;

(v) regulate the production or manufacture, or any process of the production or manufacture, the possession, storage and sale of salt, and so far as such regulation is essential for the proper levy and collection of the duties imposed by this Act, of any other excisable goods, or of any component parts or ingredients or containers thereof;

(vi) Provide for the employment of officers of the Government to supervise the carrying out of any rules made under this Act;

(vii) Require a manufacturer or the licensee of a warehouse to provide accommodation within the precincts of his factory or warehouse for officers employed to supervise the carrying out of regulations made under this Act and prescribe the scale of such accommodation;

(viii) Provide for the appointment, licensing, management, and supervision of bonded warehouses and the procedure to be followed in entering goods into and clearing goods from such warehouses;

(ix) Provide for the distinguishing of goods which have been 9* manufactured after registration] of materials which have been imported under licence, and of goods on which duty has been paid, or which are exempt from duty under this Act;

(x) Impose on persons engaged in the production or manufacture, storage or sale (whether on their own account or as brokers or commission agents) of salt, and, so far as such imposition is essential for the proper levy and collection of the duties imposed by this Act, of any other excisable goods, the duty of furnishing information, keeping records and making returns, and prescribe the nature of such information and the form of such records and returns, the particulars to be contained therein, and the manner in which they shall be verified;

(xi) require that excisable goods shall not be sold or, offered or kept for sale in 8* India] except in prescribed containers, bearing a banderol, stamp or label of such nature and affixed in such manner as may be prescribed;

(xii) Provide for the issue of[ registration certificates] 7* and transport permits and the fees, if any, to be charged therefor:

Provided
that the fees for the licensing of the manufacture and refining of salt and saltpetre shall not exceed. in the case of each such licence, the following amounts, namely:- RS. Licence to manufacture and refine saltpetre and to separate and purify salt in the process of such manufacture and refining 50 Licence to manufacture saltpetre Licence to manufacture sulphate of soda (kharinun) by solar heat in evaporating pans 10 Licence to manufacture sulphate of soda (knarinun) by artificial heat 2 Licence to manufacture other saline sub- stances 9*;

(xiii) Provide for the detention of goods, plant, machinery or material, for the purpose of exacting the duty, the procedure in connection with the confiscation, otherwise than under section 10 or section 28, of goods in respect of which breaches of the Act or rules have been committed, and the disposal of goods so detained or confiscated;

(xiv) Authorise and regulate the inspection of factories and provide for the taking of samples, and for the making of tests, of any substance produced therein, and for the, inspection or search of any place or conveyance used for the production, storage, sale or transport of salt, and so far as such inspection or search is essential for the proper levy and collection of the duties imposed by this Act, of any other excisable goods;

(xv) Authorise and regulate the composition of offences against, or liabilities incurred under, this Act or the rules made there under;

(xvi) Provide for the grant of a rebate of the duty paid on goods which are exported out of India or shipped for consumption on a voyage to any port outside India;
9*(xvia) 10* Provide for the credit of duty paid or deemed to have been paid on the goods used in, or in relation to, the manufacture of excisable goods;]

(xvib) 11* Provide for the giving of credit of sums of money with respect to raw materials used in the manufacture of excisable goods;]

(xvii) Exempt any goods from the whole or any part of the duty imposed by this Act;

(xviia) 12* Provide incentives for increased production or manufacture of any goods by way of remission of, or any concession with respect to, duty payable under this Act;]

(xviii) Define an area no point in which shall be more than one hundred yards from the nearest point of any place in which salt is stored or sold by or on behalf of the Central Government, or of any factory in which salt petre is manufactured or refined, and regulate the possession, storage and sale of salt within such area;

(xix) Define an area round any other place in which salt is manufactured, and regulate the possession, storage and sale of salt within such area;

(xx) Authorise the 13* Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 ] (54 of 1963 ) or Collectors of Central Excise appointed for the purposes of this Act to provide, by written instructions, for supplemental matters arising out of any rule made by the Central Government under this section;

(xxi) 14* Provide for the publication, subject to such conditions as may be specified therein, of names and other particulars of persons who have been found guilty of contravention of any of the provisions of this Act or of any rule made there under;]

(xxii) 15* provide for the charging of fees for the examination of excisable goods intended for export out of India and for rendering any other service by a Central Excise Officer under this Act or the rules made thereunder.]

(xxiii) 17* specify the form in which application for refund shall be made under section 11B;

(xxiv) Provide for the manner in which money is to be credited to the Fund;

(xxv) Provide for the manner in which the Fund shall be utilised for the welfare of the consumers;

(xxvi) Specify the form in which the account and records relating to the Fund shall be maintained."]

(xxvii) 18* Specify the persons who shall get themselves registered under section 6 and the manner of their registration.]

(3) In making rules under this section, the Central Government may provide that any person committing a breach of any rule shall, where no other penalty is provided by this Act, be liable to a penalty not exceeding two thousand rupees and that any article in respect of which any such breach is committed shall be confiscated

(4) 16* Notwithstanding anything contained in sub- section (3), and without, prejudice to the provisions of section 9, in making rules under this section, the Central Government may provide that if any manufacturer, producer or licensee of a warehouse-

(a) Removes any excisable goods in contravention of the provisions of any such rule, or

(b) Does not account for all such goods manufactured, produced or stored by him, or

(c) Engages in the manufacture, production or storage of such goods without having applied for the[ registration as]7* required section 6, or

(d) Contravenes the provisions of any such rule with intent to evade payment of duty, then-

(i) Any land, building, plant, machinery, materials, conveyance, animal or any other thing used in connection with the manufacture, production, storage, removal or disposal of such goods, and

(ii) All excisable goods on such land or in such building or produced or manufactured with such plant, machinery, materials or thing, belonging to such manufacturer, producer or licensee shall be liable to confiscation and the manufacturer, producer or licensee shall be liable to a penalty not exceeding three times the value' of the excisable goods in respect of which any contravention of the nature referred to in clause (a), (b), (c) or (d) has been committed, or five' thousand rupees, whichever is greater.]

(5) 19** Notwithstanding anything contained in sub- section (3), the Central Government any make rules to provide for the imposition upon any person- who acquires possession of, or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under this Act or the rules made thereunder, a penalty not exceeding three times the value of such goods or five thousand rupees, whichever is greater.]

37A. 20* Delegation of powers.

The Central Government may, by notification in the Official Gazette, direct that subject to such conditions, if any, as may be specified in the notification-

(a) Any power exercisable by the Board under this Act may be exercisable also by 22* a Principal Collector of Central Excise or a Collector of Central Excise] empowered in this behalf by the Central Government;

(b) Any power exercisable by a Collector of Central Excise under this Act may be exercisable also by a Deputy Collector of Central Excise or an Assistant Collector of Central Excise empowered in this behalf by the Central Government;

(c) Any power exercisable by a Deputy Collector of Central Excise under this Act may be exercisable also by an Assistant Collector of Central Excise empowered in this behalf by the Central Government; and

(d) Any power exercisable by an Assistant Collector of Central Excise under this Act may be exercisable also by a gazetted officer of Central Excise empowered in this behalf by the Board.]

37B. 21* Instructions to Central Excise Officers.

The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963 ) may, if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on such goods, issue such orders, instructions and directions to the Central Excise Officers as it may deem fit, and such officers and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the said Board:

Provided
that no such orders, instructions or directions shall be issued-

(a) So as to require any Central Excise Officer to make a particular assessment or to dispose of a particular case in a particular manner; or

(b) So as to interfere with the discretion of the Collector of Central Excise (Appeals) in the exercise of his appellate functions.

37C. Service of decisions, orders, summons, etc.

(1) Any decision or order passed or any summons or notice issued under this Act or the rules made there under, shall be served,-

(a) By tendering the decision, order, summons or notice, or sending it by registered post with acknowledgment due, to the person for whom it is intended or his authorised agent, if any;

(b) If the decision, order, summons or notice cannot be served in the manner provided in clause (a), by affixing a copy thereof to some conspicuous part of the factory or warehouse or other place of business or usual place of residence of the person for whom such decision, order, summons or notice, as the case may be, is intended;

(c) If the decision, order, summons or notice cannot be served in the manner provided in clauses (a) and (b), by affixing a copy thereof on the notice board of the officer or authority who or which passed such decision or order or issued such summons or notice.

(2) Every decision or order passed or any summons or notice issued under this Act or the rules made there under, shall be deemed to have been served on the date on which the decision, order, summons or notice is tendered or, delivered by post or a copy thereof is affixed in the manner provided in sub- section (1),]

37D. 22* 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, tinder 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.]

---------------------------------------------------------------------------------------------------------------------------------------------------------

1. Ins. by Act 22 of 1973, s. 3.

2. Cl (i) renumbered as cl. (ib) by s. 3, ibid.

3. Ins. by Act 25 of 1978, s. 25 (w. e. f. 1- 7- 1978 ).

4. The words" the bringing of excisable goods into India from the State of Jammu and Kashmir, or" omitted by Act 41 of 1954, s. 2 and Sch.

5. Subs. by Act 25 of 1950, s. 11 and Sch. IV, for" the States".

6. Ins. by Act 29 of 1988, s. 13 (w. e. f. 1- 7- 1988 ).

7. Subs. by Act 18 of 1992, S. 113.

8. Subs. by Act 25 of 1950, s. 11 and Sch, IV, for" the States".

9. Proviso to cl. (xvi) omitted by Act 49 of 1957, s. 2.

10. Ins. by Act 23 of 1986, s. 51.

11. Ins. by Act 11 of 1987 s. 94.

12. Ins. by Act 14 of 1982, s. 48.

13. Subs. by Act 54 of 1963, s. 5, for" Central Board of Revenue" (w. e. f. 1- 1- 1964 ).

14. Ins. by Act 36 of 1973, s. 24.

15. Ins. by Act 79 of 1985, s. 6.

16. Ins. Act 19 of 1968 s. 38.

17. Ins. by Act 40 of 1991, S. 8 (w. e. f. 20- 9- 1991 ).

18. Ins. and Subs. by Act 18 of 1992, S. 113.

19. Ins. by Act 36 of 1973, s. 24.

20. Ins. by Act 25 of 1978, s. 26 (w. e. f. 1- 7- 1978 ).

21. Ins. by Act 79 of 1985, s. 7.

22. Subs. by Act 29 of 1988, S. 14 (w. e. f. 1- 7- 1988 ).

---------------------------------------------------------------------------------------------------------------------------------------------------------



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

(2) Every rule made under this Act and every notification issued under sub-section (1) of section 5A and section 11C 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 both Houses agree that the rule should not be made or the notification should not be issued, the rule or notification 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.



Rep. by the Repealing and Amending Act, 1947 (2 of 1948 ), s. 2 and Sch.



(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 there under.

(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 there under, 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.]

The First Schedule.

Rep. by the Central Excise Tariff Act, 1985 (5 of 1986 ), s. 4 (w. e. f 28- 2- 1986 ).
Last updated on September, 2016

Find a Lawyer

Legal Hall of Fame

The current Legal Luminaries of India, the credible names in the legal circle along with those who would be the leading stars of the next decade. These are some of the reliable names in field of law. Nominate the Legal Stars of tomorrow

More

Recent Judgment


Sudha Mishra vs. Surya Chandra Mishra( R.F.A 299 of 2014

The Hon'ble High Court of Delhi in Sudha Mishra vs. Surya Chandra Mishra (R.F.A 299 of 2014)has ruled that a woman has a right over the property of her husband but she cannot claim a right to live in the house of her parents-in-law

More

Bare Acts

Helpline Law provides a user friendly compendium of Indian Law & Bare Acts. Get a complete list & detail of Indian Bare Acts, with amendments and repeals. It comes with easy-to-use features like Search by bare acts & by year. You can even email the information to yourself!

More

Have a Legal Matter ?
Need a Lawyer?

Have a Legal Matter ?

Need a Lawyer?

Male
Female