[24th February, 1944.] An Act to consolidate and amend the law relating to central duties of excise 2[* * *]
Whereas it is expedient to consolidate and amend the law relating to central duties of excise on goods manufactured or produced in 3[ 4[certain parts] of India] 5[* * *];
It is hereby enacted as follows:—
CHAPTER I
1. Short title, extent and commencement.— 6[(1) This Act may be called the Central Excise Act,
1944.]
2. Definitions.— In this Act, unless there is anything repugnant in the subject or context,—
9[(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) 10[Commissioner of Central Excise (Appeals) or Appellate
Tribunal;]
1. See Gazette of India, 1943, Pt. V, p. 243 for Statement of Objects and Reason sand see Gazette of India, 1944, Pt. V. p. 12 for Report of the Select Committee.
This Act has been applied to—
(4) partially excluded areas in the State of Madras with effect from 28th February, 1944, see Madras Government Notification No. 745-PublicPolitical, dated 4th March, 1944.
This Act has been extended to Goa, Daman and Diu by Reg. 12 of 1962, section 3 and Schedule; to Dadra and Nagar Haveli by Reg. 6 of 1963, section 2 and Schedule I and to the whole of the Union territory of Lakshadweep by Reg. 8 of 1965, section 3 and Schedule.
* The Central Excise Act, 1944 (except as respects goods included in entry 84 of the Union list of the Seventh Schedule to the (Constitution) repealed by the Central Goods and Services Tax Act, 2017 (12 of 2017), sec. 174, (w.e.f. 1-7-2017).
(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);]
[2][(aaa)] “broker” or “commission agent” means a person who in the ordinary course of business makes contracts for the sale or purchase of excisable goods for others;
[3][(b) “Central Excise Officer” means the [4][Principal Chief Commissioner of Central Excise, Chief Commissioner of Central Excise, Principal Commissioner of Central Excise], Commissioner of Central Excise (Appeals), Additional Commissioner of Central Excise, [5][Joint Commissioner of Central Excise,] [6][Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] or any other officer of the Central Excise Department, or any person (including an officer of the State Government) invested by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) with any of the powers of a Central Excise Officer under this Act;]
[10][Explanation.— For the purposes of this clause, “goods” includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable.]
[12][(ee) “Fund” means the Consumer Welfare Fund established under Section 12C;]
[13][(f) “manufacture” includes any process—
Schedule] as amounting to [15][manufacture ;or],
[16][(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;]
and the word “manufacture” 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;]
[17][(ff) “National Tax Tribunal” means the National Tax Tribunal established under Section 3 of the
National Tax Tribunal Act, 2005 (49 of 2005);]
(jj) [20][* * *]
(k) “wholesale dealer” means a person who buys or sells excisable goods wholesale for the purpose of trade or manufacture, and includes a broker or commission agent, who, in addition to making contracts for the sale or purchase of excisable goods for others, stocks such goods belonging to others as an agent for the purpose of sale.
[21][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)”.]
CHAPTER II
LEVY AND COLLECTION OF DUTY
[22][3. Duty specified in the Fourth Schedule to be levied.— (1) There shall be levied and collected in such manner as may be prescribed a duty of excise to be called the Central Value Added Tax (CENVAT) on all excisable goods (excluding goods produced or manufactured in special economic zones) which are produced or manufactured in India as, and at the rates, set forth in the Fourth Schedule:
Provided that the duty of excise which shall be levied and collected on any excisable goods which are produced or manufactured by a hundred per cent export oriented undertaking and brought to any other place in India, shall be an amount equal to the aggregate of the duties of customs which would be leviable 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 customs are chargeable by reference to their value, the value of such excisable goods shall, notwithstanding anything contained in any other provision of this Act, be determined in accordance with the provisions of the Customs Act, 1962 and the Customs Tariff Act, 1975 (51 of 1975).
Explanation 1.— Where in respect of any such like goods, any duty of customs leviable for the time being in force is leviable at different rates, then, such duty shall, for the purposes of this proviso, be deemed to be leviable at the highest of those rates.
Explanation 2.— For the purposes of this sub-section,—
(i) produced or manufactured by different classes of producers or manufacturers; or (ii) sold to different classes of buyers:
Provided that in fixing different tariff values in respect of excisable goods falling under sub-clause (i) or sub-clause (ii), regard shall be had to the sale prices charged by the different classes of producers or manufacturers or, as the case may be, the normal practice of the wholesale trade in such goods.]
[23][3A. Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods.— (1) Notwithstanding anything contained in Section 3, where the Central Government, having regard to the nature of the process of manufacture or production of excisable goods of any specified description, the extent of evasion of duty in regard to such goods or such other factors as may be relevant, is of the opinion that it is necessary to safeguard the interest of revenue, specify, by notification in the Official Gazette, such goods as notified goods and there shall be levied and collected duty of excise on such goods in accordance with the provisions of this section.
(a) provide the manner for determination of the annual capacity of production of the factory, in which such goods are produced, by an officer not below the rank of Assistant [24][Principal Commissioner of Central Excise or 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 2[Principal Commissioner of Central Excise or 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.
Provided that where a factory producing notified goods did not produce the notified goods during any continuous period of fifteen days or more, the duty calculated on a proportionate basis shall be abated in respect of such period if the manufacturer of such goods fulfils such conditions as may be prescribed.
Explanation 1.— For the removal of doubts, it is hereby clarified that for the purposes of Section 3 of the Customs Tariff Act, 1975 (51 of 1975), the duty of excise leviable on the notified goods shall be deemed to be the duty of excise leviable on such goods under the [25][Fourth Schedule], read with any notification for the time being in force.
Explanation 2.— For the purposes of this section, the expression “hundred per cent export-oriented undertaking” shall have the meaning assigned to it in Section 3.
[26][Explanation 3.— For the purposes of sub-sections (2) and (3), the word “factor” includes “factors”.]]
[27][3B. Emergency power of Central Government to increase duty of excise.— (1) Where, in respect of any goods, the Central Government is satisfied that the duty leviable thereon under Section 3 should be increased and that circumstances exist which render it necessary to take immediate action, the Central Government may, by notification in the Official Gazette, amend the Fourth Schedule to substitute the rate of duty specified therein in respect of such goods in the following manner, namely—
Provided that the Central Government shall not issue any notification under this sub-section for substituting the rate of duty in respect of any goods as specified by an earlier notification issued under this sub-section by that Government before such earlier notification has been approved with or without modifications under sub-section (2).
Explanation.— For the purposes of this sub-section, the term “form or method”, in relation to a rate of duty of excise, means the basis, including valuation, weight, number, length, area, volume or any other measure, on which the duty may be levied.
[28][3C. Power of Central Government to amend Fourth Schedule.—(1) Where the Central
Government is satisfied that it is necessary so to do in the public interest, it may, by notification in the Official Gazette, amend the Fourth Schedule:
Provided that such amendment shall not alter or affect in any manner the rates specified in the Fourth Schedule at which the duties of excise shall be leviable on the goods specified therein.]
[29][4. Valuation of excisable goods for purposes of charging of duty of excise.— (1) Where under this Act, the duty of excise is chargeable on any excisable goods with reference to their value, then, on each removal of the goods, such value shall—
[30][Explanation.— For the removal of doubts, it is hereby declared that the price-cum-duty of the excisable goods sold by the assessee shall be the price actually paid to him for the goods sold and the money value of the additional consideration, if any, flowing directly or indirectly from the buyer to the assessee in connection with the sale of such goods, and such price-cum-duty, excluding sales tax and other taxes, if any, actually paid, shall be deemed to include the duty payable on such goods.]
Explanation.—In this clause—
[31][(i) “inter-connected undertakings” means two or more undertakings which are inter-connected with each other in any of the following manners, namely—
Explanation I.— For the purposes of this clause, two bodies corporate shall be deemed to be under the same management—
Explanation II.— If a group exercises control over a body corporate, that body corporate and every other body corporate, which is a constituent of, or controlled by, the group shall be deemed to be under the same management.
Explanation III.— If two or more bodies corporate under the same management hold, in the aggregate, not less than one-fourth equity share capital in any other body corporate, such other body corporate shall be deemed to be under the same management as the first mentioned bodies corporate.
Explanation IV.— In determining whether or not two or more bodies corporate are under the same management, the shares held by financial institutions in such bodies corporate shall not be taken into account.
Illustration
Undertaking B is inter-connected with undertaking A and undertaking C is inter-connected with undertaking B. Undertaking C is inter-connected with undertaking A; if undertaking D is inter-connected with undertaking C, undertaking D will be inter-connected with undertaking B and consequently with undertaking A; and so on.
Explanation V.— For the purposes of this clause, “group” means a group of—
Explanation VI.— For the purposes of this clause,—
(a) in relation to a director of a body corporate, means—
[33][(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,] from where such goods are removed;
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 price 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 charged for, or to make provision for, advertising or publicity, marketing and selling organization expenses, storage, outward handling, servicing, warranty, commission or any other matter; but does not include the amount of duty of excise, sales tax and other taxes, if any, actually paid or actually payable on such goods.]
[34][4A. Valuation of excisable goods with reference to retail sale price.— (1) The Central Government may, by notification in the Official Gazette, specify any goods, in relation to which it is required, under the provisions of the [35][Legal Metrology Act, 2009 (1 of 2010)] or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of sub-section (2) shall apply.
[36][(4) Where any goods specified under sub-section (1) are excisable goods and the manufacturer—
to be declared under the provisions of the Act, rules or other law as referred to in sub-section (1); or
then, such goods shall be liable to confiscation and the retail sale price of such goods shall be ascertained in the prescribed manner and such price shall be deemed to be the retail sale price for the purposes of this section.
[37][Explanation 1.—For the purposes of this section, “retail sale price” means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale:
Provided that in case the provisions of the Act, rules or other law as referred to in sub-section (1) require to declare on the package, the retail sale price excluding any taxes, local or otherwise, the retail sale price shall be construed accordingly.
Explanation 2.— For the purposes of this section,—
[38][5. Remission of duty on goods found deficient in quantity.— (1) The Central Government may, by rules made under this section, provide for remission of duty of excise leviable on any excisable goods which due to any natural cause are found to be deficient in quantity.
(2) Any rules made under sub-section (1) may, having regard to the nature of the excisable goods or of processing or of curing thereof, the period of their storage or transit and other relevant considerations, fix the limit or limits of percentage beyond which no such remission shall be allowed:
Provided that different limit or limits of percentage may be fixed for different varieties of the same excisable goods or for different areas or for different seasons.]
[39][5A. Power to grant exemption from duty of excise.—(1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after removal) as may be specified in the notification, excisable goods of any specified description from the whole or any part of the duty of excise leviable thereon:
Provided that, unless specifically provided in such notification, no exemption therein shall apply to excisable goods which are produced or manufactured—
Explanation.—In this proviso, 1[“free trade zone” [43][* * *] and “hundred per cent export-oriented undertaking” shall have the same meanings as in Explanation 2 to sub-section (1) of Section 3.
[44][(1A) For the removal of doubts, it is hereby declared that where an exemption 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.]
[45][(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 the 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.]
[46][(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 notification or order, as the case may be.]
Explanation.— “Form or method”, in relation to a rate of duty of excise means the basis, namely, valuation, weight, number, length, area, volume or other measure with reference to which the duty is leviable.
[47][(5) Every notification issued under sub-section (1) or sub-section (2-A) shall, unless otherwise provided, come into force on the date of its issue by the Central Government for publication in the Official Gazette.]
(6) [48][* * *]]
[49][5B. Non-reversal of CENVAT credit.— Where an assessee has paid duty of excise on a final product and has been allowed credit of the duty or tax or cess paid on inputs, capital goods and input services used in making of the said product, but subsequently the process of making the said product is held by the court as not chargeable to excise duty, the Central Government may, by notification, order for non-reversal of such credit allowed to the assessee subject to such conditions as may be specified in the said notification:
Provided that the order for non-reversal of credit shall not apply where an assessee has preferred a claim for refund of excise duty paid by him:
Provided further that the Central Government may also specify in the notification referred to above for non-reversal of credit, if any, taken by the buyer of the said product.]
[50][6. Registration of certain persons.— Any prescribed person who is engaged in—
[55][(bb) removes any excisable goods in contravention of any of the provisions of this Act or any rules made thereunder or in any way concerns himself with such removal;
(bbb) acquires possession of, or in any way concerns himself in transporting, 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 any rule made thereunder;]
[56][(bbbb) contravenes any of the provisions of this Act or the rules made thereunder in relation to credit of any duty allowed to be utilised towards payment of excise duty on final products;]
[57][shall be punishable,—
Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court such imprisonment shall not be for a term of less than six months;
[59][(2) If any person convicted of an offence under this section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to seven years and with fine:
Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court such imprisonment shall not be for a term of less than six months.
(3) For the purposes of sub-sections (1) and (2), the following shall not be considered as special and adequate reasons for awarding a sentence of imprisonment for a term of less than six months, namely:—
[60][9A. Certain offences to be non-cognizable.— [61][(1) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), offences under Section 9, except the offences referred to in subsection (1A), shall be non-cognizable within the meaning of that Code.
(1A) The offences relating to excisable goods where the duty leviable thereon under this Act exceeds fifty lakh rupees and punishable under clause (b) or clause (bbbb) of sub-section (1) of Section 9, shall be cognizable and non-bailable.]
[62][(2) Any offence under this chapter may, either before or after the institution of prosecution, be compounded by the [63][Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise] on payment, by the person accused of the offence to the Central Government, of [64][such compounding amount and in such manner of compounding] as may be prescribed:]
[65][Provided that nothing contained in this sub-section shall apply to—
[66][9AA. Offences by companies.— (1) Where an offence under this Act has been committed by a company, every person who, at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
Explanation.—For the purposes of this section,—
[67][9B. Power of Court to publish name, place of business, etc., of persons convicted under the Act.— (1) Where any person is convicted under this Act for contravention of any of the provisions thereof, it shall be competent for the Court convicting the person to cause the name and place of business or residence of such person, nature of the contravention, the fact that the person has been so convicted and such other particulars as the Court may consider to be appropriate in the circumstances of the case, to be published at the expense of such person, in such newspapers or in such manner as the Court may direct.
[68][9C. Presumption of culpable mental state.— (1) In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the Court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution.
Explanation.— In this section, “culpable mental state” includes intention, motive, knowledge of a fact, and belief in, or reason to believe, a fact.
(2) For the purposes of this section, a fact is said to be proved only when the Court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability.]
1[9D. Relevancy of statements under certain circumstances.— (1) A statement made and signed by a person before any Central Excise Officer of a gazetted rank during the course of any inquiry or proceeding under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, the truth of the facts which it contains,—
(2) The provisions of sub-section (1) shall, so far as may be, apply in relation to any proceeding under this Act, other than a proceeding before a Court, as they apply in relation to a proceeding before a Court.]
1[9E. Application of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958.— (1) Nothing contained in Section 562 of the Code of Criminal Procedure, 1898 (5 of 1898)[69], or in the Probation of Offenders Act, 1958 (20 of 1958), shall apply to a person convicted of an offence under this Act unless that person is under eighteen years of age.
(2) The provisions of sub-section (1) shall have effect notwithstanding anything contained in sub-section (3) of Section 9.]
[75][(2)(i) The Central Excise Officer may, by a notice in writing, require any other person from whom money is due to such person, or may become due to such person, or who holds or may subsequently hold money for or on account of such person, to pay to the credit of the Central Government either forthwith upon the money becoming due or being held, or at or within the time specified in the notice,
not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due from such person or the whole of the money when it is equal to or less than that amount;
[76][Provided that where the person (hereinafter referred to as predecessor) from whom the duty or any other sums of any kind, as specified in this section, is recoverable or due, transfers or otherwise disposes of his business or trade in whole or in part, or effects any change in the ownership thereof, in consequence of which he is succeeded in such business or trade by any other person, all excisable goods, materials, preparations, plants, machineries, vessels, utensils, implements and articles in the custody or possession of the person so succeeding may also be attached and sold by such officer empowered by the Central Board of Excise and Customs, after obtaining written approval from the [77][Principal Commissioner of Central Excise or Commissioner of Central Excise], for the purposes of recovering such duty or other sums recoverable or due from such predecessor at the time of such transfer or otherwise disposal or change.]
[78][11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded.— (1) Where any duty of excise has not been levied or paid or has been short-levied or shortpaid or erroneously refunded, for any reason, other than the reason of fraud or collusion or any wilful misstatement or suppression of facts or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty,—
the amount of duty along with interest payable thereon under Section 11-AA.
by any person chargeable with the duty, the Central Excise Officer shall, within five years from the relevant date, serve notice on such person requiring him to show cause why he should not pay the amount specified in the notice along with interest payable thereon under Section 11-AA and a penalty equivalent to the duty specified in the notice.
[84][(7A) Notwithstanding anything contained in sub-section (1) or sub-section (3) or sub-section (4) [85][* * *], the Central Excise Officer may, serve, subsequent to any notice or notices served under any of those sub-sections, as the case may be, a statement, containing the details of duty of central excise not levied or paid or short-levied or short-paid or erroneously refunded for the subsequent period, on the person chargeable to duty of central excise, then, service of such statement shall be deemed to be service of notice on such person under the aforesaid sub-section (1) or sub-section (3) or sub-section (4) 3[* * *], subject to the condition that the grounds relied upon for the subsequent period are the same as are mentioned in the earlier notice or notices.]
[86][(8) Where the service of notice is stayed by an order of a court or tribunal, the period of such stay shall be excluded in computing the period of 5[two years] referred to in clause (a) of sub-section (1) or five years referred to in sub-section (4) 3[* * *], as the case may be.]
Explanation 1.— For the purposes of this section and Section 11-AC,—
[88][(vi) in the case where only interest is to be recovered, the date of payment of duty to which such interest relates.]
[90][Explanation 2.— For the removal of doubts, it is hereby declared that any non-levy, short-levy, non-payment, short-payment or erroneous refund where no show cause notice has been issued before the date on which the Finance Bill, 2015 receives the assent of the President, shall be governed by the provisions of Section 11A as amended by the Finance Act, 2015.]
[91][(16) The provisions of this section shall not apply to a case where the liability of duty not paid or short-paid is self-assessed and declared as duty payable by the assessee in the periodic returns filed by him, and in such case, recovery of non-payment or short-payment of duty shall be made in such manner as may be prescribed.]]
[92][11AA. Interest on delayed payment of duty.— (1) Notwithstanding anything contained in any judgment, decree, order or direction of the Appellate Tribunal or any court or in any other provision of this Act or the rules made thereunder, the person, who is liable to pay duty, shall, in addition to the duty, be liable to pay interest at the rate specified in sub-section (2), whether such payment is made voluntarily or after determination of the amount of duty under Section 11A.
Central Government may, by notification in the Official Gazette, fix, shall be paid in terms of Section 11A after the due date by the person liable to pay duty and such interest shall be calculated from the date on which such duty becomes due up to the date of actual payment of the amount due.
[93][11AC. Penalty for short-levy or non-levy of duty in certain cases.— (1) The amount of penalty for non-levy or short-levy or non-payment or short-payment or erroneous refund shall be as follows—
determined under sub-section (10) of Section 11-A shall also be liable to pay a penalty not exceeding ten per cent of the duty so determined or Rupees Five thousand, whichever is higher:
Provided that where such duty and interest payable under Section 11-AA is paid either before the issue of show cause notice or within thirty days of issue of show cause notice, no penalty shall be payable by the person liable to pay duty or the person who has paid the duty and all proceedings in respect of said duty and interest shall be deemed to be concluded;
Provided that in respect of the cases where the details relating to such transactions are recorded in the specified record for the period beginning with the 8th April, 2011 up to the date on which the Finance Bill, 2015 receives the assent of the President (both days inclusive), the penalty shall be fifty per cent of the duty so determined;
Explanation 1.— For the removal of doubts, it is hereby declared that—
2015;
shall be eligible to closure of proceedings on payment of duty and interest under the proviso to clause (a) of sub-section (1) or on payment of duty, interest and penalty under clause (d) of sub-section (1), subject to the condition that the payment of duty, interest and penalty, as the case may be, is made within thirty days from the date on which the Finance Bill, 2015 receives the assent of the President;
Explanation 2.— For the purposes of this section, the expression “specified records” means records maintained by the person chargeable with the duty in accordance with any law for the time being in force and includes computerised records.]
[94][11B. Claim for refund of [95][duty and interest, if any, paid on such duty].— (1) Any person claiming refund of any [96][duty of excise and interest, if any, paid on such duty] may make an application for refund of such 2[duty and interest, if any, paid on such duty] to the Assistant [97][Principal Commissioner of Central Excise or Commissioner of Central Excise] [98][or Deputy [99][Principal Commissioner of Central Excise or Commissioner of Central Excise]] before the expiry of [100][two years] [101][from the relevant date] [102][in such form [103][and manner]] as may be prescribed and the application shall be accompanied by such documentary or other evidence (including the documents referred to in Section 12-A) as the applicant may furnish to establish that the amount of [104][duty of excise and interest, if any, paid on such duty] in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such [105][duty and interest, if any, paid on such duty] had not been passed on by him to any other person:
Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under this sub-section as amended by the said Act and the same shall be dealt with in accordance with the provisions of sub-section (2) as substituted by that Act:]
[106][Provided further that] the limitation of 3[two years] shall not apply where any 8[duty and interest, if any, paid on such duty] has been paid under protest.
[107][* * *]
[108][(2) If, on receipt of any such application, the Assistant 2[Principal Commissioner of Central Excise or Commissioner of Central Excise] 1[or Deputy 2[Principal Commissioner of Central Excise or Commissioner of Central Excise]] is satisfied that the whole or any part of the 7[duty of excise and interest, if any, paid on such duty] paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund:
Provided that the amount of 7[duty of excise and interest, if any, paid on such duty] as determined by the Assistant 2[Principal Commissioner of Central Excise or Commissioner of Central Excise] 1[or Deputy 2[Principal Commissioner of Central Excise or Commissioner of Central Excise]] under the foregoing provisions of this sub-section shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to—
Provided further that no notification under clause (f) of the first proviso shall be issued unless in the opinion of the Central Government the incidence of 3[duty and interest, if any, paid on such duty] has not been passed on by the persons concerned to any other person.
[112][Explanation.— For the purposes of this section,—
(a) in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods,—
[113][(e) in the case of a person, other than the manufacturer, the date of purchase of the goods by such person;]
[114][(ea) in the case of goods which are exempt from payment of duty by a special order issued under sub-section (2) of Section 5-A, the date of issue of such order;]
[115][(eb) in case where duty of excise is paid provisionally under this Act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof;]
[116][(ec) in case where the duty becomes refundable as a consequence of judgment, decree, order or direction of appellate authority, Appellate Tribunal or any court, the date of such judgment, decree, order or direction;]
(f) in any other case, the date of payment of duty.]
[117][11-BB. Interest on delayed refunds.— If any duty ordered to be refunded under sub-section (2) of Section 11-B to any applicant is not refunded within three months from the date of receipt of application under sub-section (1) of that section, there shall be paid to that applicant interest at such rate, [118][not below five per cent and not exceeding thirty per cent per annum as is for the time being fixed [119][by the Central Government, by notification in the Official Gazette,]] on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty:
Provided that where any duty ordered to be refunded under sub-section (2) of Section 11-B in respect of an application under sub-section (1) of that section made before the date on which the Finance Bill, 1995 receives the assent of the President, is not refunded within three months from such date, there shall be paid to the applicant interest under this section from the date immediately after three months from such date, till the date of refund of such duty.
Explanation.— Where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal [120][National Tax Tribunal] or any court against an order of the Assistant [121][Principal Commissioner of Central Excise or Commissioner of Central Excise] [122][or Deputy 5[Principal Commissioner of Central Excise or Commissioner of Central Excise]], under sub-section (2) of Section 11-B, the order passed by the Commissioner (Appeals), Appellate Tribunal 4[, National Tax Tribunal] or, as the case may be, by the court shall be deemed to be an order passed under the said sub-section (2) for the purposes of this section.]
[123][11C. Power not to recover duty of excise not levied or short-levied as a result of general practice.— [124][(1)] Notwithstanding anything contained in this Act, if the Central Government is satisfied—
then, the Central Government may, by notification in the Official Gazette direct that the whole of the duty of excise payable on such goods, or, as the case may be, the duty of excise in excess of that payable on such goods, but for the said practice, shall not be required to be paid in respect of the goods on which the duty of excise was not, or is not being, levied, or was, or is being, short-levied, in accordance with the said practice.]
[125][(2) Where any notification under sub-section (1) in respect of any goods has been issued, the whole of the duty of excise 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 11-B:
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 the Assistant [126][Principal Commissioner of Central Excise or Commissioner of Central Excise] [127][or Deputy 2[Principal Commissioner of Central Excise or Commissioner of Central Excise]], in the form referred to in sub-section (1) of Section 11-B, before the expiry of six months from the date of issue of the said notification.]
[128][11D. Duties of excise collected from the buyer to be deposited with the Central Government.— (1) Notwithstanding anything to the contrary contained in any order or direction of the Appellate Tribunal or any Court or in any other provision of this Act or the rules made thereunder, [129][every person who is liable to pay duty under this Act or the rules made thereunder, and has collected any amount in excess of the duty assessed or determined and paid on any excisable goods under this Act or the rules made thereunder from the buyer of such goods] in any manner as representing duty of excise, shall forthwith pay the amount so collected to the credit of the Central Government.
[130][(1A) Every person, who has collected any amount in excess of the duty assessed or determined and paid on any excisable goods or has collected any amount as representing duty of excise on any excisable goods which are wholly exempt or are chargeable to nil rate of duty from any person in any manner, shall forthwith pay the amount so collected to the credit of the Central Government.]
[131][(2) Where any amount is required to be paid to the credit of the Central Government under [132][subsection (1) or sub-section (1-A), as the case may be,] and which has not been so paid, the Central Excise Officer may serve, on the person liable to pay such amount, a notice requiring him to show cause why the said amount, as specified in the notice, should not be paid by him to the credit of the Central Government.]
[136][11DD. Interest on the amounts collected in excess of the duty.— (1) Where an amount has been collected in excess of the duty assessed or determined and paid on any excisable goods under this Act or the rules made thereunder from the [137][buyer of such goods or from any person or where a person has collected any amount as representing duty of excise on any excisable goods which are wholly exempt or are chargeable to nil rate of duty, the person] who is liable to pay such amount as determined under sub-section (3) of Section 11-D, shall, in addition to the amount, be liable to pay interest at such rate not below ten per cent, and not exceeding thirty-six percent per annum, as is for the time being fixed by the Central Government, by notification in the Official Gazette, from the first day of the month succeeding the month in which the amount ought to have been paid under this Act, but for the provisions contained in sub-section (3) of Section 11-D, till the date of payment of such amount:
Provided that in such cases where the amount becomes payable consequent to issue of an order, instruction or direction by the Board under Section 37B, and such amount payable is voluntarily paid in full, without reserving any right to appeal against such payment at any subsequent stage, within forty-five days from the date of issue of such order, instruction or direction, as the case may be, no interest shall be payable and in other cases the interest shall be payable on the whole amount, including the amount already paid.
(2) The provisions of sub-section (1) shall not apply to cases where the amount had become payable or ought to have been paid before the day on which the Finance Bill, 2003 receives the assent of the President.
Explanation 1.— Where the amount determined under sub-section (3) of Section 11-D is reduced by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the court, the interest payable thereon under sub-section (1) shall be on such reduced amount.
Explanation 2.—Where the amount determined under sub-section (3) of Section 11-D is increased by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the court, the interest payable thereon under sub-section (1) shall be on such increased amount.]
[138][11DDA. Provisional attachment to protect revenue in certain cases.— (1) Where, during the pendency of any proceedings under Section 11A or Section 11D, the Central Excise Officer is of the opinion that for the purpose of protecting the interests of revenue, it is necessary so to do, he may, with the previous approval of the [139][Principal Commissioner of Central Excise or Commissioner of Central Excise], by order in writing, attach provisionally any property belonging to the person on whom notice is served under [140][* * *] Section 11A or sub-section (2) of Section 11D, as the case may be, in accordance with the rules made in this behalf under Section 142 of the Customs Act, 1962 (52 of 1962).
(2) Every such provisional attachment shall cease to have effect after the expiry of a period of six months from the date of the order made under sub-section (1):
Provided that the [141][Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise] may, for reasons to be recorded in writing, extend the aforesaid period by such further period or periods as he thinks fit, so, however, that the total period of extension shall not in any case exceed two years:
Provided further that where an application for settlement of case under Section 32-E is made to the Settlement Commission, the period commencing from the date on which such application is made and ending with the date on which an order under sub-section (1) of Section 32-F is made shall be excluded from the period specified in the preceding proviso.]
[142][11E. Liability under Act to be first charge.— Notwithstanding anything to the contrary contained in any Central Act or State Act, any amount of duty, penalty, interest, or any other sum payable by an assessee or any other person under this Act or the rules made thereunder shall, save as otherwise provided in Section 529A of the Companies Act, 1956 (1 of 1956), the Recovery of Debts Due to Banks and the Financial Institutions Act, 1993 (51 of 1993) [143][the Securitisation and Reconstruction of Financial Assets and the Enforcement of Security Interest Act, 2002 (54 of 2002) and the Insolvency and Bankruptcy Code, 2016], be the first charge on the property of the assessee or the person, as the case may be.]
12. Application of the provisions of Act [144][52 of 1962] to Central Excise Duties.— The Central Government may, by notification in the Official Gazette, declare that any of the provisions of the [145][Customs Act, 1962 (52 of 1962)], relating to the levy of and exemption from customs duties, drawback of duty, warehousing, offences and penalties, confiscation, and procedure relating to offences and appeals shall, with such modifications and alterations as it may consider necessary or desirable to adapt them to the
circumstances, be applicable in regard to like matters in respect of the duties imposed by Section 3 [146][Section 3-A]:
[147][Provided that the provisions of the Customs Act, 1962(52 of 1962) relating to offences and penalties shall not apply for the matters covered by section 3A for the period beginning on the 10th day of May, 2008 and ending immediately before the day on which the Finance Bill, 2011 receives the assent of the President.]
INDICATING AMOUNT OF DUTY IN THE PRICE OF GOODS, ETC., FOR PURPOSE OF REFUND AND CREDITING CERTAIN AMOUNTS TO THE FUND
12A. Price of goods to indicate the amount of duty paid thereon.— Notwithstanding anything contained in this Act or any other law for the time being in force, every person who is liable to pay duty of excise on any goods shall, at the time of clearance of the goods, prominently indicate in all the documents relating to assessment, sales invoice, and other like documents, the amount of such duty which will form part of the price at which such goods are to be sold.
12B. Presumption that the incidence of duty has been passed on to the buyer.— Every person who has paid the duty of excise on any goods under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such duty to the buyer of such goods.
12C. Consumer Welfare Fund.— (1) There shall be established by the Central Government a fund, to be called the Consumer Welfare Fund.
(2) There shall be credited to the Fund, in such manner as may be prescribed,—
[149][(d) the surplus amount referred to in sub-section (6) of Section 73A of the Finance Act, 1994 (32 of 1994).]
12D. Utilisation of the Fund.— (1) Any money credited to the Fund shall be utilised by the Central Government for the welfare of the consumers in accordance with such rules as that Government may make in this behalf.
(2) The Central Government shall maintain or, if it thinks fit, specify the authority which shall maintain, proper and separate account and other relevant records in relation to the Fund in such form as may be prescribed in consultation with the Comptroller and Auditor-General of India.]
CHAPTER III
POWERS AND DUTIES OF OFFICERS AND LANDHOLDERS
[150] [ [151][12E.] Powers of Central Excise Officers.—(1) A Central Excise Officer may exercise the powers and discharge the duties conferred or imposed under this Act on any other Central Excise Officer who is subordinate to him.
(2) Notwithstanding anything contained in sub-section (1), the [152][Principal Commissioner of Central Excise or Commissioner of Central Excise] (Appeals) shall not exercise the powers and discharge the duties conferred or imposed on a Central Excise Officer other than those specified in Section 14 or Chapter VIA.]
[153][12F. Power of search and seizure.— (1) Where the Joint 4[Principal Commissioner of Central Excise or Commissioner of Central Excise] or Additional 4[Principal Commissioner of Central Excise or Commissioner of Central Excise] or such other Central Excise Officer as may be notified by the Board has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may
authorise in writing any Central Excise Officer to search and seize or may himself search and seize such documents or books or things.
[154][(2) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relating to search and seizure shall, so far as may be, apply to search and seizure under this section subject to the modification that sub-section (5) of Section 165 of the said Code shall have effect as if for the word “Magistrate”, wherever it occurs, the words “[155][Principal Commissioner of Central Excise or Commissioner of Central Excise]” were substituted.]]
3[13. Power to arrest.— Any Central Excise Officer not below the rank of Inspector of Central Excise may, with the prior approval of the 2[Principal Commissioner of Central Excise or Commissioner of Central Excise], arrest any person whom he has reason to believe to be liable to punishment under this Act or the rules made thereunder.]
(2) Any person accused or reasonably suspected of committing an offence under this Act or any rules made thereunder, who on demand of any officer duly empowered by the Central Government in this behalf refuses to give his name and residence, or who gives a name or residence which such officer has reason to believe to be false, may be arrested by such officer in order that his name and residence may be ascertained.
14. Power to summon persons to give evidence and produce documents in inquiries under this Act.— (1) Any Central Excise Officer duly empowered by the Central Government in this behalf shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making for any of the purposes of this Act. A summons to produce documents or other things may be for the production of certain specified documents or things or for the production of all documents or things of a certain description in the possession or under the control of the person summoned.
Provided that the exemptions under Sections 132 and 133 of the Code of Civil Procedure, 1908 (5 of 1908) shall be applicable to requisitions of attendance under this section.
14A. Special audit in certain cases.— ([156]) If at any stage of enquiry, investigation or any other proceedings before him, any Central Excise Officer not below the rank of an Assistant [157][Principal Commissioner of Central Excise or Commissioner of Central Excise], having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that the value has not been correctly declared or determined by a manufacturer or any person, he may, with the previous approval of the [158][Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise], direct such manufacturer or such person to get the accounts of his factory, office, depots, distributors or any other place, as may be specified by the said Central Excise Officer, audited by a [159][cost accountant or chartered accountant], nominated by the 3[Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise] in this behalf.
Provided that the Central Excise Officer may, on an application made to him in this behalf by the manufacturer or the person and for any material and sufficient reason, extend the said period by such further period or periods as he thinks fit; so, however, that the aggregate of the period originally fixed and the period or periods so extended shall not, in any case, exceed one hundred and eighty days from the date on which the direction under sub-section (1) is received by the manufacturer or the person.
[161][Explanation 1].— For the purpose of this section, “cost accountant” shall have the meaning assigned to it in clause (b) of sub-section (1) of Section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959).]
Explanation 2.— For the purposes of this section, “chartered accountant” shall have the meaning assigned to it in clause (b) of sub-section ([162]) of Section 2 of the Chartered Accountants Act, 1949 (38 of 1949).]
[163][14AA. Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc.— (1) If the [164][Principal Commissioner of Central Excise or Commissioner of Central Excise] has reason to believe that the credit of duty availed of or utilised under the rules made under this Act by a manufacturer of any excisable goods—
he may direct such manufacturer to get the accounts of his factory, office, depot, distributor or any other place, as may be specified by him, audited by a [165][cost accountant or chartered accountant] nominated by him.
[167][Explanation 1.]— For the purpose of this section, “cost accountant” shall have the meaning assigned to it in clause (b) of sub-section (1) of Section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959).
Explanation 2.— For the purposes of this section, “chartered accountant” shall have the meaning assigned to it in clause (b) of sub-section ([168]) of Section 2 of the Chartered Accountants Act, 1949 (38 of 1949).]
15. Officers required to assist Central Excise Officers.— All officers of Police and Customs and all officers of Government engaged in the collection of land revenue, and all village officers are hereby empowered and required to assist the Central Excise Officers in the execution of this Act.
2[15A. Obligation to furnish information return.— (1) Any person, being—
1996 (22 of 1996); or
(m) an officer of the Reserve Bank of India, constituted under Section 3 of the Reserve Bank of India Act, 1934 (2 of 1934),
who is responsible for maintaining record of registration or statement of accounts or any periodic return
or document containing details of payment of tax and other details or transaction of goods or services or transactions related to a bank account or consumption of electricity or transaction of purchase, sale or exchange of goods or property or right or interest in a property, under any law for the time being in force, shall furnish an information return of the same in respect of such periods, within such time, form (including electronic form) and manner, to such authority or agency as may be prescribed.
[169][15B. Penalty for failure to furnish information return.— If a person who is required to furnish an information return under Section 15-A fails to do so within the period specified in the notice issued under sub-section (3) thereof, the prescribed authority may direct that such person shall pay, by way of penalty, a sum of one hundred rupees for each day of the period during which the failure to furnish such return continues.]
(2) For this purpose the Central Excise Officer may exercise the same powers and shall be subject to the same provisions as the officer-in-charge of a police station may exercise and is subject to under the Code of Criminal Procedure, 1898 (5 of 1898) [172], when investigating a cognizable case:
Provided that—
Any person wilfully and maliciously giving false information and so causing an arrest or a search to be made under this Act shall be punishable with fine which may extend to two thousand rupees or with imprisonment for a term which may extend to two years or with both.
23A. Definitions.—In this Chapter, unless the context otherwise requires,—
[175][(a) “activity” means production or manufacture of goods and includes any new business of production or manufacture proposed to be undertaken by the existing producer or manufacturer, as the case may be;]
(b) “advance ruling” means the determination, by the authority of a question of law or fact specified in the application regarding the liability to pay duty in relation to an activity proposed to be undertaken, by the applicant;
[176][(c) “applicant” means—
(i) (a) a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or
who or which, as the case may be, proposes to undertake any business activity in India; (ii) a joint venture in India; or
(iii) a resident falling within any such class or category of persons, as the Central Government may, by notification in the Official Gazette, specify in this behalf, and which or who, as the case may be, makes application for advance ruling under sub-section (1)
of Section 23-C;]
[177][Explanation.—For the purposes of this clause, “joint venture in India” means a contractual arrangement whereby two or more persons undertake an economic activity which is subject to joint control and one or more of the participants or partners or equity holders is a non-resident having substantial interest in such arrangement;]
Section 23-C;
[178][(e) “Authority” means the Authority for Advance Rulings as defined in clause (e) of
Section 28-E of the Customs Act, 1962 (52 of 1962);]
[179][(f) “non-resident”, “Indian company” and “foreign company” shall have the meaning assigned to them in clauses (30), (26) and (23-A) of Section 2 of the Income Tax Act, 1961 (43 of 1961).]
23B. [Vacancies, etc., not to invalidate proceedings].— Omitted by Finance Act 2017 (7 of 2017), s. 113.
23C. Application for advance ruling.—(1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner as may be prescribed, stating the question on which the advance ruling is sought.
[180][(d) notifications issued, in respect of duties of excise under this Act, the Central Excise Tariff Act, 1985 (5 of 1986) and any duty chargeable under any other law for the time being in force in the same manner as duty of excise leviable under this Act;
(e) [181][admissibility of credit of service tax paid or deemed to have been paid on input service or excise duty] paid or deemed to have been paid on the goods used in or in relation to the manufacture of the excisable goods;]
[182][(f) determination of the liability to pay duties of excise on any goods under this Act.]
23D. Procedure on receipt of application.—(1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the [184][Principal Commissioner of Central Excise or Commissioner of Central Excise] and, if necessary, call upon him to furnish the relevant records:
Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the 5[Principal Commissioner of Central Excise or Commissioner of Central Excise].
Provided that the Authority shall not allow the application [185][* * *] where the question raised in the application is,—
Tribunal or any Court;
Provided further that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard:
Provided also that where the application is rejected, reasons for such rejection shall be given in the order.
Explanation.—For the purposes of this sub-section, “authorised representative” shall have the meaning assigned to it in sub-section (2) of Section 35-Q.
23E. Applicability of advance ruling.—(1) The advance ruling pronounced by the Authority under
Section 23D shall be binding only—
(2) The advance ruling referred to in sub-section (1) shall be binding as aforesaid unless there is a change in law or facts on the basis of which the advance ruling has been pronounced.
23F. Advance ruling to be void in certain circumstances.—(1) Where the Authority finds, on a representation made to it by the 1[Principal Commissioner of Central Excise or Commissioner of Central Excise] or otherwise, that an advance ruling pronounced by it under sub-section (6) of 3[Section 23D] has been obtained by the applicant by fraud or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Act shall apply (after excluding the period beginning with the date of such advance ruling and ending with the date of order under this sub-section) to the applicant as if such advance ruling had never been made.
(2) A copy of the order made under sub-section (1) shall be sent to the applicant and the [188][Principal Commissioner of Central Excise or Commissioner of Central Excise].
23G. Powers of Authority.—(1) The Authority shall, for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908.
(2) The Authority shall be deemed to be a civil court for the purposes of Section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973 and every proceeding before the Authority shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228, and for the purpose of Section 196 of the Indian Penal Code.
23H. Procedure of Authority.—The Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under this Act.
[189][23I. Transitional provision.—On and from the date on which the Finance Bill, 2017 receives the assent of the President, every application and proceeding pending before the erstwhile Authority for Advance Rulings (Central Excise, Customs and Service Tax) shall stand transferred to the Authority from the stage at which such application or proceeding stood as on the date of such assent.]]
[190][CHAPTER IV
TRANSPORT BY SEA
[191][CHAPTER V
SETTLEMENT OF CASES
[192][31. Definitions.—In this Chapter, unless the context otherwise requires.—
[193][(c) “case” means any proceeding under this Act or any other Act for the levy, assessment and collection of excise duty, pending before an adjudicating authority on the date on which an application under sub-section (1) of Section 32-E is made:
Provided that when any proceeding is referred back [194][* * *] by any court, Appellate Tribunal or any other authority, to the adjudicating authority for a fresh adjudication or decision, as the case may be, then such proceeding shall not be deemed to be a proceeding pending within the meaning of this clause;]
[196][32. Customs and Central Excise Settlement Commission.—(1) The Central Government shall, by notification in the Official Gazette, constitute a Commission to be called [197][the Customs, Central Excise and Service Tax Settlement Commission] for the settlement of cases under this Chapter and Chapter XIV-A of the Customs Act, 1962.
[198][* * *]
[199][32A. Jurisdiction and powers of Settlement Commission.—(1) Subject to the other provisions of this Chapter, the jurisdiction, powers and authority of the Settlement Commission may be exercised by Benches thereof.
Provided that if at any stage of the hearing of any such case or matter, it appears to the presiding officer that the case or matter is of such a nature that it ought to be heard of by a Bench consisting of three Members, the case or matter may be referred by the presiding officer of such Bench to the Chairman for transfer to such Bench as the Chairman may deem fit:
[200][Provided further that at any stage of the hearing of any such case or matter, referred to in the first proviso, the Chairman may, if he thinks that the case or matter is of such a nature that it ought to be heard by a Bench consisting of three Members, constitute such Bench and if Vice-Chairman is not one of the Members, the senior among the Members shall act as the presiding officer of such Bench.]
[201][32B. Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances.—(1) In the event of the occurrence of any vacancy in the office of the Chairman by reason of his death, resignation or otherwise, the Vice-Chairman or [202][the Member] as the Central Government may, by notification in the Official Gazette, authorise in this behalf, shall act as the Chairman until the date on which a new Chairman, appointed in accordance with the provisions of this Chapter to fill such vacancy, enters upon his office.
(2) When the Chairman is unable to discharge his functions owing to absence, illness or any other cause, the Vice-Chairman or 3[the Member] as the Central Government may, by notification in the Official
Gazette, authorise in this behalf, shall discharge the functions of the Chairman until the date on which the Chairman resumes his duties.]
2[32C. Power of Chairman to transfer cases from one Bench to another.—On the application of the assessee or the Chief Commissioner or [203][Principal Commissioner of Central Excise or Commissioner of Central Excise] and after giving notice to them, and after hearing such of them as he may desire to be heard, or on his own motion without such notice, the Chairman may transfer any case pending before one Bench, for disposal, to another Bench.]
2[32D. Decision to be by majority.—If the Members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the Members are equally divided, they shall state the point or points on which they differ, and make a reference to the Chairman who shall either hear the point or points himself or refer the case for hearing on such point or points by one or more of the other Members of the Settlement Commission and such point or points shall be decided according to the opinion of the majority of the Members of the Settlement Commission who have heard the case, including those who first heard it.]
[204][32E. Application for settlement of cases.—[205][(1) An assessee may, in respect of a case relating to him, make an application, before adjudication, to the Settlement Commission to have the case settled, in such form and in such manner as may be prescribed and containing a full and true disclosure of his duty liability which has not been disclosed before the Central Excise Officer having jurisdiction, the manner in which such liability has been derived, the additional amount of excise duty accepted to be payable by him and such other particulars as may be prescribed including the particulars of such excisable goods in respect of which he admits short levy on account of misclassification, under-valuation, inapplicability of exemption notification or CENVAT credit [206][or otherwise] and any such application shall be disposed of in the manner hereinafter provided:
Provided that no such application shall be made unless,—
[208][Provided further that the Settlement Commission, if it is satisfied that the circumstances exist for not filing the returns referred to in clause (a) of the first proviso to sub-section (1), may after recording the reasons therefor, allow the applicant to make such application:
Provided also that] no application shall be entertained by the Settlement Commission under this sub-section in cases which are pending with the Appellate Tribunal or any court:
Provided also that no application under this sub-section shall be made for the interpretation of the classification of excisable goods under the Central Excise Tariff Act, 1985 (5 of 1986). (1A) [209][* * *]]
[211][(5) Any person other than an assessee, may also make an application to the Settlement Commission in respect of a show-cause notice issued to him in a case relating to the assessee which has been settled or is pending before the Settlement Commission and such notice is pending before an adjudicating authority, in such manner and subject to such conditions, as may be prescribed.]]
[212][ [213][32F. Procedure on receipt of an application under Section 32E.—(1) On receipt of an application under [214][* * *] Section 32E, the Settlement Commission shall, within seven days from the date of receipt of the application, issue a notice to the applicant to explain in writing as to why the application made by him should be allowed to be proceeded with, and after taking into consideration the explanation provided by the applicant, the Settlement Commission, shall, within a period of fourteen days from the date of the notice, by an order, allow the application to be proceeded with, or reject the application as the case may be, and the proceedings before the Settlement Commission shall abate on the date of rejection:
Provided that where no notice has been issued or no order has been passed within the aforesaid period by the Settlement Commission, the application shall be deemed to have been allowed to be proceeded with.
Provided that where the Commissioner does not furnish the report within the aforesaid period of thirty days, the Settlement Commission shall proceed further in the matter without the report of the Commissioner.
Provided that where the Commissioner (Investigation) does not furnish the report within the aforesaid period, the Settlement Commission shall proceed to pass an order under sub-section (5) without such report.
[217][(5A) The Settlement Commission may, at any time within three months from the date of passing of the order under sub-section (5), amend such order to rectify any error apparent on the face of record, either suo motu or when such error is brought to its notice by the jurisdictional Principal Commissioner of Central Excise or Commissioner of Central Excise or the applicant:
Provided that no amendment which has the effect of enhancing the liability of the applicant shall be made under this sub-section, unless the Settlement Commission has given notice of such intention to the applicant and the jurisdictional Principal Commissioner of Central Excise or Commissioner of Central Excise as the case may be, and has given them a reasonable opportunity of being heard.]
[219][Provided that the period specified under this sub-section may, for reasons to be recorded in writing, be extended by the Settlement Commission for a further period not exceeding three months.]
Provided that the amount of settlement ordered by the Settlement Commission shall not be less than the duty liability admitted by the applicant under Section 32E.
[220][32G. Power of Settlement Commission to order provisional attachment to protect revenue.— Where, during the pendency of any proceeding before it, the Settlement Commission is of the opinion that for the purpose of protecting the interests of revenue it is necessary so to do, it may, by order, attach provisionally any property belonging to the applicant in the manner as may be prescribed.
(2) Every provisional attachment made by the Settlement Commission under sub-section (1) shall cease to have effect from the date, the sums due to the Central Government for which such attachment is made are discharged by the applicant and evidence to that effect is submitted to the Settlement Commission.] [221][32H. [Power of Settlement Commission to reopen completed proceedings.]—Omitted by Finance Act 2015 (Act 20 of 2015), s. 100.]
1[32I. Powers and procedure of Settlement Commission.—(1) In addition to the powers conferred on the Settlement Commission under this Chapter, it shall have all the powers which are vested in a Central Excise Officer under this Act or the rules made thereunder.
1[32J. Inspection, etc., of reports.—No person shall be entitled to inspect, or obtain copies of, any report made by any Central Excise Officer to the Settlement Commission; but the Settlement Commission may, in its discretion furnish copies thereof to any such person on an application made to it in this behalf and on payment of the prescribed fee:
Provided that, for the purpose of enabling any person whose case is under consideration to rebut any evidence brought on record against him in any such report, the Settlement Commission shall, on an application made in this behalf, and on payment of the prescribed fee by such person, furnish him with a certified copy of any such report or part thereof relevant for the purpose.]
1 [32K. Power of Settlement Commission to grant immunity from prosecution and penalty.—The Settlement Commission may, if it is satisfied that any person who made the application for settlement under Section 32E has cooperated with the Settlement Commission in the proceedings before it and has made a full and true disclosure of his duty liability, grant to such person, subject to such conditions as it may think fit to impose, immunity from prosecution for any offence under this Act [224][and also either wholly or in part from the imposition of any penalty and fine] under this Act, with respect to the case covered by the settlement:
Provided that no such immunity shall be granted by the Settlement Commission in cases where the proceedings for the prosecution for any such offence have been instituted before the date of receipt of the application under Section 32E.
[225][* * *]
[227][32L. Power of Settlement Commission to send a case back to the Central Excise Officer.—(1) The Settlement Commission may, if it is of opinion that any person who made an application for settlement under Section 32E has not cooperated with the Settlement Commission in the proceedings before it, send the case back to the Central Excise Officer having jurisdiction who shall thereupon dispose of the case in accordance with the provisions of this Act as if no application under Section 32E had been made.
Central Excise Officer of the order of the Settlement Commission sending the case back to the Central Excise Officer shall be excluded.]
[228][32M. Order of settlement to be conclusive.—Every order of settlement passed under sub-section [229][(5)] of Section 32-F shall be conclusive as to the matters stated therein and no matter covered by such order shall, save as otherwise provided in this Chapter, be reopened in any proceeding under this Act or under any other law for the time being in force.]
1[32N. Recovery of sums due under order of settlement.—Any sum specified in an order of settlement passed under sub-section 2[(5)] of Section 32-F may, subject to such conditions if any, as may be specified therein, be recovered, and any penalty for default in making payment of such sum may be imposed and recovered as sums due to the Central Government in accordance with the provisions under Section 11 by the Central Excise Officer having jurisdiction over the person who made the application for settlement under Section 32E.]
1[32O. Bar on subsequent application for settlement in certain cases.— [230][(1)] [231][Where, [232][* * *]]—
[234][Explanation.—In this clause, the concealment of particulars of duty liability relates to any such concealment made from the Central Excise Officer.]
Settlement Commission under Section 32-L, then, he shall not be entitled to apply for settlement under Section 32-E in relation to any other
matter.
(2) [236][* * *]]
[237][32P. Proceedings before Settlement Commission to be judicial proceedings.—Any proceedings under this Chapter before the Settlement Commission shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228, and for the purposes of Section 196 of the Indian Penal Code.]
32PA. [Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission.]— Omitted by Finance Act 2007 (22 of 2007), s. 129 (w.e.f.
1-6-2007).
CHAPTER VI
ADJUDICATION OF CONFISCATIONS AND PENALTIES
33. Power of adjudication.— [238][Where under this Act or by the rules made thereunder] anything is liable to confiscation or any person is liable to a penalty, such confiscation or penalty may be adjudged—
Provided that the [241][Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)], may, in the case of any officer performing the duties of an Assistant 3[Principal Commissioner of Central Excise or Commissioner of Central Excise], reduce the limits indicated in clause (b) of this section, and may confer on any officer the powers indicated in clause (a) or (b) of this section.
[242][33A. Adjudication procedure.—(1) The adjudicating authority shall, in any proceeding under this chapter or any other provision of this Act, give an opportunity of being heard to a party in a proceeding, if the party so desires.
(2) The adjudicating authority may, if sufficient cause is shown, at any stage of proceeding referred to in sub-section (1), grant time, from time to time, to the parties or any of them and adjourn the hearing for reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a party during the proceeding.]
[243][34A. Confiscation or penalty not to interfere with other punishments.—No confiscation made or penalty imposed under the provisions of this Act or of any rule made thereunder shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Act or under any other law.]
[244][CHAPTER VIA
[248][Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days].
[249][(1A) The Commissioner (Appeals) may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.]
(2) Every appeal under this section shall be in the prescribed form and shall be verified in the prescribed manner.
35A. Procedure in appeal.—(1) The [250][Commissioner (Appeals)] shall give an opportunity to the appellant to be heard, if he so desires.
Provided that an order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order:
Provided further that where the 1[Commissioner (Appeals)] is of opinion that any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, no order requiring the appellant to pay any duty not levied or paid, short-levied or short-paid or erroneously refunded shall be passed unless the appellant is given notice within the time-limit specified in Section 11A to show cause against the proposed order.
[252][(4A) The Commissioner (Appeals) shall, where it is possible to do so, hear and decide every appeal within a period of six months from the date on which it is filed.]
35B. Appeals to the Appellate Tribunal.—(1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order—
Appellate [257][Principal Commissioner of Central Excise or Commissioner of Central Excise] under Section 35, as it stood immediately before the appointed day;
[258][Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to,—
[259][(d) credit of any duty allowed to be utilised towards payment of excise duty on final products under the provisions of this Act or the rules made thereunder and such order is passed by the Commissioner (Appeals) on or after the date appointed under Section 109 of the Finance (No. 2) Act, 1998:]
Provided further that] the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where—
[261][(1A) Every appeal against any order of the nature referred to in the first proviso to sub-section (1), which is pending immediately before the commencement of Section 47 of the Finance Act, 1984, before the Appellate Tribunal and any matter arising out of, or connected with, such appeal and which is so pending shall stand transferred on such commencement to the Central Government, and the Central Government shall deal with such appeal or matter under Section 35-EE as if such appeal or matter were an application or a matter arising out of an application made to it under that section.]
[262][(1B) (i) The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) may, [263][by order], constitute such Committees as may be necessary for the purposes of this Act.
(ii) Every Committee constituted under clause (i) shall consist of two [264][Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise] or two [265][Principal Commissioner of Central Excise or Commissioner of Central Excise], as the case may be.]
[266][(2) [267][The Committee of Commissioners of Central Excise may, if it is] is of opinion that an order passed by the Appellate 4[Principal Commissioner of Central Excise or Commissioner of Central Excise] under Section 35, as it stood immediately before the appointed day, or the [268][Commissioner (Appeals)] under Section 35-A, is not legal or proper, direct any Central Excise Officer authorised by him in this behalf
(hereafter in this Chapter referred to as the authorised officer) to appeal [269][on its behalf] to the Appellate Tribunal against such order.]
[270][Provided that where the Committee of 4[Principal Commissioner of Central Excise or Commissioner of Central Excise] differs in its opinion regarding the appeal against the order of the Commissioner (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional 3[Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise] who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner (Appeals) is not legal or proper, direct any Central Excise Officer to appeal to the Appellate Tribunal against such order.
Explanation.—For the purposes of this sub-section, “jurisdictional Chief Commissioner” means the 3[Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise] having jurisdiction over the adjudicating authority in the matter.]
[272][(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, irrespective of the date of demand of duty and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of,—
Officer in the case to which the appeal relates is five lakh rupees or less, one thousand rupees;
Provided that no such fee shall be payable in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4).
(7) Every application made before the Appellate Tribunal,—
Provided that no such fee shall be payable in the case of an application filed by or on behalf of the [274][Principal Commissioner of Central Excise or Commissioner of Central Excise] under this sub-section.]
35C. Orders of Appellate Tribunal.—(1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary.
[275][(1A) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:
Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal.]
Provided that an amendment which has the effect of enhancing an assessment or reducing a refund or otherwise increasing the liability of the other party, shall not be made under this sub-section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard.
[277][(2A) The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of three years from the date on which such appeal is filed:
[278][* * *]
35D. Procedure of Appellate Tribunal.—(1) The provisions of sub-sections (1), (2), (5) and (6) of Section 129-C of the Customs Act, 1962 (52 of 1962), shall apply to the Appellate Tribunal in the discharge of its functions under this Act as they apply to it in the discharge of its functions under the Customs Act, 1962 (52 of 1962).
35E. Powers of [282][Committee of [283][Principal Chief Commissioner of Central Excise or Chief Commissioners of Central Excise] or [284][Principal Commissioner of Central Excise or Commissioners of Central Excise]] to pass certain orders.—(1) The 4[Committee of 5[Principal Chief Commissioners of Central Excise or Commissioner of Central Excise]] or may, of its own motion, call for and examine the record of any proceeding in which a 6[Principal Commissioner of Central Excise or Commissioner of Central Excise]] as an adjudicating authority has passed any decision or order under this Act for the purpose of satisfying itself as to the legality or propriety of any such decision or order and may, by order, direct such [285][Commissioner 8[or any other Commissioner]] to apply to the Appellate Tribunal [286][or, as the case may be, the Customs and Excise Revenues Appellate Tribunal established under Section 3 of the Customs and Excise Revenues Appellate Tribunal Act, 1986] for the determination of such points arising out of the decision or order as may be specified by the 4[Committee of 5[Principal Chief Commissioners of Central Excise or Commissioner of Central Excise]] in its order:
[287][Provided that where the Committee of [288][Principal Chief Commissioners of Central Excise or Chief Commissioner of Central Excise] differs in its opinion as to the legality or propriety of the decision or order of the [289][Principal Commissioner of Central Excise or Commissioner 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 3[Principal Commissioner of Central Excise or 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) The 3[Principal Commissioner of Central Excise or 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, direct [290][such authority or any Central Excise Officer subordinate to him] to apply to the [291][Commissioner (Appeals)] for the determination of such points arising out of the decision or order as may be specified by the 3[Principal Commissioner of Central Excise or Commissioner of Central Excise] in his order.
[292][(3) Every order under sub-section (1) or sub-section (2), as the case may be, shall be made within a period of three months from the date of communication of the decision or order of the adjudicating authority:]
[293][Provided that the Board may, on sufficient cause being shown, extend the said period by another thirty days.]
(4) Where in pursuance of an order under sub-section (1) or sub-section (2), the adjudicating authority or the authorised officer makes an application to the Appellate Tribunal [294][or, as the case may be, the Customs and Excise Revenues Appellate Tribunal established under Section 3 of the Customs and Excise Revenues Appellate Tribunal Act, 1986] or the 5[Commissioner (Appeals)] within a period of 9[one month] from the date of communication of the order under sub-section (1) or sub-section (2) to the adjudicating authority, such application shall be heard by the Appellate Tribunal 8[or, as the case may be, the Customs and Excise Revenues Appellate Tribunal established under Section 3 of the Customs and Excise Revenues
Appellate Tribunal Act, 1986] or the 5[Commissioner (Appeals)], as the case may be, as if such application
were an appeal made against the decision or order of the adjudicating authority and the provisions of this Act regarding appeals, including the provisions of sub-section (4) of Section 35-B, [295][or, as the case may be, the provisions of the Customs and Excise Revenues Appellate Tribunal Act, 1986] shall, so far as may be, apply to such application.
[296][(5) The provisions of this section shall not apply to any decision or order in which the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment of any duty is in issue or is one of the points in issue.
Explanation.—For the purposes of this sub-section, the determination of a rate of duty in relation to any goods or valuation of any goods for the purposes of assessment of duty includes the determination of a question—
[297][35EA. Powers of revision of Board or [298][Principal Commissioner of Central Excise or Commissioner of Central Excise] in certain cases.—(1) The Board may, of its own motion or on the application of any aggrieved person or otherwise, call for and examine the record of any proceeding in which a 5[Principal Commissioner of Central Excise or Commissioner of Central Excise] has passed any decision or order [not being a decision or order passed under sub-section (2) of this section] of the nature referred to in sub-section (5) of Section 35-E for the purpose of satisfying itself as to correctness, legality or propriety of such decision or order and may pass such order thereon as it thinks fit.
(b) Where the Board or, as the case may be, the 1[Principal Commissioner of Central Excise or Commissioner of Central Excise] is of the opinion that any duty of excise has not been levied or has been short-levied or short-paid or erroneously refunded, no order requiring the affected person to pay any duty not levied or paid, short-levied or short-paid or erroneously refunded shall be passed under this section unless such person is given notice within the time-limit specified in Section 11-A to show cause against the proposed order.
Provided that in respect of any decision or order passed before the commencement of the Customs and Central Excises Laws (Amendment) Act, 1988, the provisions of this sub-section shall have effect as if for the words “six-months”, the words “one year” were substituted.
[300][35EE. Revision by Central Government.— (1) The Central Government may, on the application of any person aggrieved by any order passed under Section 35-A, where the order is of the nature referred to in the first proviso to sub-section (1) of Section 35-B, annul or modify such order:
[301][Provided that the Central Government may in its discretion, refuse to admit an application in respect of an order where the amount of duty or fine or penalty, determined by such order does not exceed five thousand rupees.]
Explanation.—For the purposes of this sub-section, “order passed under Section 35-A” includes an order passed under that section before the commencement of Section 47 of the Finance Act, 1984 (21 of 1984) against which an appeal has not been preferred before such commencement and could have been, if the said section had not come into force, preferred after such commencement, to the Appellate Tribunal.
[302][(1A) The [303][Principal Commissioner of Central Excise or Commissioner of Central Excise] may, if he is of the opinion that an order passed by the Commissioner (Appeals) under Section 35-A is not legal or proper, direct the proper officer to make an application on his behalf to the Central Government for revision of such order.]
(2) An application under sub-section (1) shall be made within three months from the date of the communication to the applicant of the order against which the application is being made:
Provided that the Central Government may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the aforesaid period of three months, allow it to be presented within a further period of three months.
[304][(3) An application under sub-section (1) shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf and shall be accompanied by a fee of,—
Provided that no such fee shall be payable in the case of an application referred to in sub-section
(1A).]
[305][35F. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal.—
The Tribunal or the Commissioner (Appeals), as the case may be, shall not entertain any appeal—
Provided that the amount required to be deposited under this section shall not exceed Rupees Ten crores:
Provided further that the provisions of this section shall not apply to the stay applications and appeals pending before any appellate authority prior to the commencement of the Finance (No. 2) Act, 2014.
Explanation.—For the purposes of this section “duty demanded” shall include,—
Rules, 2002 or the CENVAT Credit Rules, 2004.]
[307][35FF. Interest on delayed refund of amount deposited under Section 35F.—Where an amount deposited by the appellant under Section 35F is required to be refunded consequent upon the order of the appellate authority, there shall be paid to the appellant interest at such rate, not below five per cent and not
exceeding thirty-six per cent per annum as is for the time being fixed by the Central Government, by notification in the Official Gazette, on such amount from the date of payment of the amount till, the date of refund of such amount:
Provided that the amount deposited under Section 35F, prior to the commencement of the Finance (No. 2) Act, 2014, shall continue to be governed by the provisions of Section 35FF as it stood before the commencement of the said Act.]
35G. [Appeal to High Court].— Omitted by The National Tax Tribunal Act, 2005 (Act 49 of 2005), s. 30 and Sch., Pt. VII-6 (w.e.f. 28-12-2005).
35H. [Application to High Court.]— Omitted by ibid, s. 30 and Sch., Pt. VII-6 (w.e.f. 28-12-2005).
35I. [Power of High Court or Supreme Court to require statement to be amended.]— Omitted by The National Tax Tribunal Act, 2005 (Act 49 of 2005), s. 30 and Sch., Pt. VII-6 (w.e.f. 28-12-2005).
35J. [Case before High Court to be heard by not less than two judges.]— Omitted by ibid, s. 30 and Sch., Pt. VII-6 (w.e.f. 28-12-2005).
35K. Decision of High Court or Supreme Court on the case stated.—(1) The [308][* * *] Supreme Court hearing any such case shall decide the questions of law raised therein and shall deliver its judgment thereon containing the grounds on which such decision is founded and a copy of the judgment shall be sent under the seal of the Court and the signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case in conformity with such judgment.
[309][(1A) Where the High Court delivers a judgment in an appeal filed before it under Section 35G, effect shall be given to the order passed on the appeal by the concerned Central Excise Officer on the basis of a certified copy of the judgment.]
(2) The costs of any [310][reference to [311][***] an appeal to 4[* * *] the Supreme Court, [312][* * *]] which shall not include the fee for making the reference shall be in the discretion of the Court.
35L. Appeal to Supreme Court.— [313][(1)] An appeal shall lie to the Supreme Court from—
[314][(a) any judgment of the High Court delivered—
2003;
in any case which, on its own motion or on an oral application made by or on behalf of the party aggrieved, immediately after the passing of the judgment, the High Court certifies to be a fit one for appeal to the Supreme Court; or]
(b) any order passed [315][before the establishment of the National Tax Tribunal] by the Appellate Tribunal relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment.
[316][(2) For the purposes of this Chapter, the determination of any question having a relation to the rate of duty shall include the determination of taxability or excisability of goods for the purpose of assessment.]
35M. Hearing before Supreme Court.—(1) The provisions of the Code of Civil Procedure, 1908, (5 of 1908) relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under Section 35L as they apply in the case of appeals from decrees of a High Court:
Provided that nothing in this sub-section shall be deemed to affect the provisions of sub-section (1) of Section 35K or Section 35N.
35N. Sums due to be paid notwithstanding reference, etc.—Notwithstanding that a reference has been made to the High Court or the Supreme Court or an appeal has been preferred to the Supreme Court [317][under this Act before the commencement of the National Tax Tribunal Act, 2005], sums due to the Government as a result of an order passed under sub-section (1) of Section 35C shall be payable in accordance with the order so passed.
35O. Exclusion of time taken for copy.—In computing the period of limitation prescribed for an appeal or application under this Chapter, the day on which the order complained of was served, and if the party preferring the appeal or making the application was not furnished with a copy of the order when the notice of the order was served upon him, the time requisite for obtaining a copy of such order shall be excluded.
35P. Transfer of certain pending proceedings and transitional provisions.—(1) Every appeal which is pending immediately before the appointed day before the Board under Section 35, as it stood immediately before that day, and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Appellate Tribunal and the Appellate Tribunal may proceed with such appeal or matter from the stage at which it was on that day:
Provided that the appellant may demand that before proceeding further with that appeal or matter, he may be re-heard.
Provided that if any such proceeding or matter relates to an order where—
Provided further that the applicant or the other party may make a demand to the Appellate Tribunal that before proceeding further with that proceeding or matter, he may be reheard.
35Q. Appearance by authorised representative.—(1) Any person who is entitled or required to appear before a Central Excise Officer or the Appellate Tribunal in connection with any proceedings under this Act, otherwise than when required under this Act to appear personally for examination on oath or affirmation, may, subject to the other provisions of this section, appear by an authorised representative.
shall be qualified to represent any person under sub-section (1), for all times in the case of a person referred to in clause (a), and for such time as the [320][Principal Commissioner of Central Excise or Commissioner of Central Excise] or the competent authority under the Customs Act, 1962 or the Gold (Control) Act, 1968 (45 of 1968)1, as the case may be, may, by order, determine in the case of a person referred to in clause (b), and for the period during which the insolvency continues in the case of a person referred to in clause (c).
[321][35R. Appeal not to be filed in certain cases.—(1) The Central Board of Excise and Customs may, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of appeal, application, revision or reference by the Central Excise Officer under the provisions of this chapter.
36. Definitions.—In this Chapter—
[325][CHAPTER VIB
PRESUMPTION AS TO DOCUMENTS]
[326][36A. Presumption as to documents in certain cases.—Where any document is produced by any person or has been seized from the custody or control of any person, in either case, under this Act or under any other law and such document is tendered by the prosecution in evidence against him or against him and any other person who is tried jointly with him, the Court shall,—
(a) unless the contrary is proved by such person, presume—
in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to have been so executed or attested;
(b) admit the document in evidence, notwithstanding that it is not duly stamped, if such document is otherwise admissible in evidence.]
[327][36B. Admissibility of microfilms, facsimile copies of documents and computer printouts as documents and as evidence.—(1) Notwithstanding anything contained in any other law for the time being in force,—
(hereinafter referred to as a “computer printout”), if the conditions mentioned in sub-section (2) and the other provisions contained in this section are satisfied in relation to the statement and the computer in question, shall be deemed to be also a document for the purposes of this Act and the rules made thereunder and shall be admissible in any proceedings thereunder, without further proof or production of the original, as evidence of any contents of the original or of any fact stated therein of which direct evidence would be admissible.
Explanation.—For the purposes of this section,—
CHAPTER VII
SUPPLEMENTAL PROVISIONS
37. Power of Central Government to make rules.—(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—
[328][(i) 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;]
[329][(ib)] 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;
[330][(ibb) provide for charging or payment of interest on the differential amount of duty which becomes payable or refundable upon finalisation of all or any class of provisional assessments;]
[331][(ic) 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;]
5[(i-d) provide for the amount to be paid [332][for compounding and the manner of compounding] under sub-section (2) of Section 9-A;]
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;
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 50 manufacture and refining
Licence to manufacture saltpetre 2
Licence to manufacture sulphate of soda (Kharinun) by solar heat in evaporating pans 10
Licence to manufacture sulphate of soda (Kharinun) by artificial heat 2
Licence to manufacture other saline substances 2;
[340][(xiii-a) provide for withdrawal of facilities or imposition of restrictions (including restrictions on utilisation of CENVAT credit) on manufacturer or exporter or suspension of registration of dealer, for dealing with evasion of duty or misuse of CENVAT credit;]
[342][* * *]
[343][(xvi-a) 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;]
[344][(xvi-aa) provide for credit of service tax leviable under Chapter V of the Finance Act, 1994 (32 of 1994), paid or payable on taxable services used in, or in relation to, the manufacture of excisable goods;]
[345][(xvi-b) provide for the giving of credit of sums of money with respect to raw materials used in the manufacture of excisable goods;]
[346][(xvi-c) provide for charging and payment of interest, as the case may be, on credit of duty paid or deemed to have been paid on the goods used in, or in relation to, the manufacture of excisable goods where such credit is varied subsequently;]
[347][(xvii-a) 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;]
[351][(xxii) 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;]
[352][(xxiii) specify the [353][form and manner] in which application for refund shall be made under Section
11-B;
[354] [(xxvii) specify the persons who shall get themselves registered under Section 6 and the manner of their registration;]
[355][(xxviii) provide for the lapsing of credit of duty lying unutilised with the manufacturer of specified excisable goods on an appointed date and also for not allowing such credit to be utilised for payment of any kind of duty on any excisable goods on and from such date.]
[356][(2A) The power to make rules conferred by clause (xvi) of sub-section (2) shall include the power to give retrospective effect to rebate of duties on inputs used in the export goods from a date not earlier than the changes in the rates of duty on such inputs.]
(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 [357][five thousand rupees].
[358][(4) 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—
[360][(d) contravenes the provisions of any such rule with intent to evade payment of duty, then, all such goods shall be liable to confiscation and the manufacturer, producer or licensee shall be liable to a penalty not exceeding the duty leviable on such goods or [361][five thousand rupees], whichever is greater.]
[362][(5) Notwithstanding anything contained in sub-section (3), the Central Government may 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 [363][not exceeding the duty leviable on such goods or [364][five thousand rupees], whichever is greater].]
[365][37A. 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—
Commissioner of Central Excise or Commissioner of Central Excise]] empowered in this behalf by the Central Government;
Commissioner of Central Excise or Commissioner of Central Excise] empowered in this behalf by the Central Government; and
[371][37B. 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 [372][such goods or for the implementation of any other provision of this Act], 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—
1[37C. Service of decisions, orders, summons, etc.—(1) Any decision or order passed or any summons or notices issued under this Act or the rules made thereunder, shall be served,—
(2) Every decision or order passed or any summons or notice issued under this Act or the rules made thereunder, shall be deemed to have been served on the date on which the decision, order, summons or notice is tendered or delivered by post [374][or courier referred to in sub-section (1)] or a copy thereof is affixed in the manner provided in sub-section (1).]
[375][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.]
[376][37E. 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 if thinks 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 of the Appellate Tribunal under Section 35-B, 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 a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers 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.]
[377][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.
[378][(2) Every rule made under this Act, every notification issued under [379][Section 3A, [380][Section 3C] Section 4A,] sub-section (1) of Section 5A, 8[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.]]
[381][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 not—
[382][38B. Savings of references to Chapter, Heading, Sub-heading and tariff item in Central Excise
Tariff Act, 1985.—Notwithstanding the repeal of the Central Excise Tariff Act, 1985 (5 of 1986) by sub-section (1) of Section 174 of the Central Goods and Services Tax Act, 2017, any reference to the Chapter, heading, sub-heading or tariff item, as the case may be, in the First Schedule to the said Act or in any rules or regulations made thereunder, or in any notification, circular, order or instruction issued thereunder, shall mean a reference to the Chapter, heading, sub-heading or tariff item, as the case may be, in the Fourth Schedule.]
39. Repeal of enactments.—[Rep. by the Repealing and Amending Act, 1947 (2 of 1948), S. 2 and
Sch.]
[383][40. Protection of action taken under the Act.—(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.]
[THE FIRST SCHEDULE:] Omitted by the Central Excise Tariff Act, 1985 (Act 5 of 1986), s. 4 (w.e.f.
28-2-1986).
[384][THE SECOND SCHEDULE
[See Section 8]
TOBACCO
[385][THE THIRD SCHEDULE
[See Section 2(f)(iii)]
NOTES
|
Sl. No. |
Heading, Sub-heading or Tariff Item |
Description of goods |
|
1. |
2402 20 10 to 2402 20 90 |
All Goods |
|
2. |
2403 99 10, 2403 99 20, 2403 99 30 |
Chewing tobacco and preparations containing chewing tabacco |
|
3. |
2403 99 90 |
Pan masala containing tobacco.] |
[386][THE FOURTH SCHEDULE
[See Section 2(d) and 2(f)(ii)]
General rules for the interpretation of this Schedule
Classification of goods in this Schedule shall be governed by the following principles:
General Explanatory Notes
Additional Notes
In this Schedule,—
List of Abbreviations used
|
Abbreviations |
For |
|
1. Kg. |
Kilogram |
|
2. Tu |
Thousand in number |
Section IV
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
NOTE
In this Section, the expression “unit container” means a container, whether large or small (for example, tin, can, box, jar, bottle, bag or carton, drum, barrel or canister) designed to hold a predetermined quantity or number.
CHAPTER 24
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
NOTES
SUB-HEADING NOTE
For the purposes of sub-heading 2403 11, the expression “water pipe tobacco” means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this sub-heading.
SUPPLEMENTRY NOTES
For the purposes of this Chapter:
|
Tariff item |
Description of goods |
Unit |
Rate of Duty |
|
|
(1) |
(2) |
(3)
|
(4)
|
|
|
2401 |
Unmanufactured Tobacco; Tobacco Refuse |
|
|
|
|
2401 10 |
- |
Tobacco, not stemmed or stripped: |
|
|
|
2401 10 10 |
- - - |
Flue cured virginia tobacco
|
Kg. |
64% |
|
Tariff item |
Description of goods |
Unit |
Rate of Duty |
|
|
(1) |
(2) |
(3) |
(4) |
|
|
2401 10 20 |
- - - |
Sun cured country (natu) tobacco
|
Kg. |
64% |
|
2401 10 30 |
- - - |
Sun cured virginia tobacco
|
Kg. |
64% |
|
2401 10 40 |
- - - |
Burley tobacco
|
Kg. |
64% |
|
2401 10 50 |
- - - |
Tobacco for manufacture of biris, not stemmed
|
Kg. |
64% |
|
2401 10 60 |
- - - |
Tobacco for manufacture of chewing tobacco
|
Kg. |
64% |
|
2401 10 70 |
- - - |
Tobacco for manufacture of cigar and cheroot
|
Kg. |
64% |
|
2401 10 80 |
- - - |
Tobacco for manufacture of hookah tobacco
|
Kg. |
64% |
|
2401 10 90 |
- - - |
Other
|
Kg.
|
64%
|
|
2401 20 |
- |
Tobacco, partly or wholly stemmed or stripped: |
|
|
|
2401 20 10 |
- - - |
Flue cured virginia tobacco
|
Kg. |
64% |
|
2401 20 20 |
- - - |
Sun cured country (natu) tobacco
|
Kg. |
64% |
|
Tariff item |
Description of goods |
Unit |
Rate of Duty |
|
|
(1) |
(2) |
(3) |
(4) |
|
|
2401 20 30 |
- - - |
Sun cured virginia tobacco
|
Kg. |
64% |
|
2401 20 40 |
- - - |
Burley tobacco
|
Kg. |
64% |
|
2401 20 50 |
- - - |
Tobacco for manufacture of biris
|
Kg. |
64% |
|
2401 20 60 |
- - - |
Tobacco for manufacture of chewing tobacco
|
Kg. |
64% |
|
2401 20 70 |
- - - |
Tobacco for manufacture of cigar and cheroot
|
Kg. |
64% |
|
2401 20 80 |
- - - |
Tobacco for manufacture of hookah tobacco
|
Kg. |
64% |
|
2401 20 90 |
- - - |
Other
|
Kg. |
64% |
|
2401 30 00 |
-
|
Tobacco refuse |
Kg.
|
50%
|
|
2402 |
|
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes |
|
|
|
2402 10 |
- |
Cigars, cheroots and cigarillos, containing tobacco: |
|
|
|
2402 10 10
|
- - - |
Cigar and cheroots
|
Tu
|
12.5% or |
|
|
|
|
|
Rs 4006 per thousand, |
|
Tariff item |
Description of goods |
Unit |
Rate of Duty |
|
|
(1) |
(2) |
(3) |
(4) |
|
|
|
|
|
|
whichever is higher |
|
2402 10 20
|
- - - |
Cigarillos
|
Tu
|
12.5% or |
|
|
|
|
|
Rs 4006 per thousand, whichever is higher
|
|
2402 20 |
- |
Cigarettes, containing tobacco: |
|
|
|
2402 20 10 |
- - - |
Other than filter cigarettes, of length not exceeding 65 millimetres
|
Tu |
Rs 1280 per thousand |
|
2402 20 20 |
- - - |
Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres
|
Tu |
Rs 2335 per thousand |
|
2402 20 30 |
- - - |
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres |
Tu
|
Rs 1280 per thousand |
|
2402 20 40 |
- - - |
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres |
Tu
|
Rs 1740 per thousand |
|
2402 20 50 |
- - - |
Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres |
Tu
|
Rs 2335 per thousand |
|
2402 20 90 |
- - - |
Other
|
Tu
|
Rs 3375 per thousand
|
|
2402 90 |
- |
Other: |
|
|
|
2402 90 10 |
- - - |
Cigarettes of tobacco substitutes
|
Tu |
Rs 3375 per thousand |
|
Tariff item |
Description of goods |
Unit |
Rate of Duty |
|
|
(1) |
(2) |
(3) |
(4) |
|
|
2402 90 20 |
- - - |
Cigarillos of tobacco substitutes
|
Tu |
12.5% or Rs 4006 per thousand whichever is higher |
|
2402 90 90 |
- - - |
Other
|
Tu
|
12.5% or Rs 4006 per thousand whichever is higher
|
|
2403
|
Other manufactured tobacco and manufactured tobacco substitutes; “Homogenised” or “Reconstituted” tobacco; Tobacco extracts and essences |
|
|
|
|
|
- |
Smoking tobacco, whether or not containing tobacco substitute in any proportion; |
|
|
|
2403 11 |
- - |
Water pipe tobacco specified in Sub-heading Note to this Chapter:
|
|
|
|
2403 11 10 |
- - - |
Hukkah or gudaku tobacco
|
Kg. |
60% |
|
2403 11 90 |
- - - |
Other
|
Kg.
|
60%
|
|
2403 19 |
- - |
Other
|
|
|
|
2403 19 10
|
- - - |
Smoking mixtures for pipes and cigarettes
|
Kg.
|
360%
|
|
|
- - - |
Biris:
|
|
|
|
2403 19 21 |
- - - - |
Other than paper rolled biris, manufactured without the aid of machine
|
Tu |
Rs 12 per thousand |
|
Tariff item |
Description of goods |
Unit |
Rate of Duty |
||
|
(1) |
(2) |
(3) |
(4) |
||
|
2403 19 29 |
- - - - |
Other
|
Tu |
Rs 80 per thousand |
|
|
2403 19 90
|
- - - |
Other
|
Kg.
|
40%
|
|
|
|
- |
Other: |
|
|
|
|
2403 91 00 |
- - |
“Homogenised” or “reconstituted” tobacco
|
Kg.
|
60%
|
|
|
2403 99 |
- - |
Other:
|
|
|
|
|
2403 99 10 |
- - - |
Chewing tobacco
|
Kg. |
81% |
|
|
2403 99 20 |
- - - |
Preparations containing chewing tobacco
|
Kg. |
60% |
|
|
2403 99 30 |
- - - |
Jarda scented tobacco
|
Kg. |
81% |
|
|
2403 99 40 |
- - - |
Snuff
|
Kg. |
60% |
|
|
2403 99 50 |
- - - |
Preparations containing snuff
|
Kg. |
60% |
|
|
2403 99 60 |
- - - |
Tobacco extracts and essence
|
Kg. |
60% |
|
|
Tariff item |
|
Description of goods |
Unit |
Rate of Duty |
|
|
(1) |
|
(2) |
(3) |
(4) |
|
|
2403 99 70 |
- - - |
Cuttobacco
|
|
Kg. |
Rs 70 per Kg. |
|
2403 99 90 |
- - - |
Other
|
|
Kg. |
81% |
Section V
MINERAL PRODUCTS
Chapter 27
MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS
SUBSTANCES; MINERAL WAXES
Notes
However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 1013 millibars when a reduced pressure distillation method is used.
Sub-Heading Note
For the purposes of sub-heading 2710 12, “light oils and preparations” are those of which 90% or more by volume (including losses) distil at 210°C (ASTM D 86 method).
Supplementary Notes
In this Chapter, the following expressions have the meanings hereby assigned to them—
1448 (p. 8)-1967 for the time being in force;
(e) “Colour Comparison Test” shall be done in the following manner, namely—
|
Tariff Item |
Description of goods |
Unit |
Rate of Duty |
|
|
(1) |
(2) |
(3) |
(4) |
|
|
2709 |
Petroleum oils and oils obtained from bituminous minerals, crude. |
Kg. |
….. |
|
|
2709 10 00 |
- |
Petroleum oils and oils obtained from bituminous minerals |
Kg.
|
….. |
|
2709 20 00 |
-
|
Petroleum crude |
|
Nil
|
|
2710
|
|
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils |
|
|
|
|
- |
Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oil |
|
|
|
2710 12
|
- - |
Light oils and preparations: |
|
|
|
|
- - |
Motor spirit (Commonly known as petrol): |
|
|
|
2710 12 11 |
- - - |
Special boiling point spirits (other than benzene, toluol) with nominal boiling point range 55-115 °C |
Kg. |
14%+Rs 15.00 per litre |
|
2710 12 12 |
- - - |
Special boiling point spirits (other than benzene, toluene and toluol) with nominal boiling point range 63-70 °C |
Kg. |
14%+Rs 15.00 per litre |
|
2710 12 13 |
- - - |
Other Special boiling points spirits (other than benzene, benzol, toluene and toluol) |
Kg. |
14%+Rs 15.00 per litre |
|
Tariff Item |
Description of goods |
Unit |
Rate of Duty |
|
|
(1) |
(2) |
(3) |
(4) |
|
|
2710 12 19 |
- - - |
Other |
Kg. |
14%+Rs 15.00 per litre |
|
2710 12 20 |
- - |
Natural Gasoline Liquid |
Kg. |
14%+Rs 15.00 per litre |
|
[387][2710 12 39 |
- - |
Solvent 145/205 |
Kg. |
… |
|
|
- - |
Motor Gasoline conforming to standard IS 2796, IS 17021, IS 17586 or IS 17076: |
|
|
|
2710 12 41 |
- - |
Motor Gasoline conforming to standard IS 2796 |
Kg. |
14%+Rs 15.00 per litre |
|
2710 12 42 |
- - |
E 20 Fuel conforming to standard IS 17021 |
Kg. |
14%+Rs 15.00 per litre |
|
2710 12 43 |
- - |
E 12 Fuel conforming to standard IS 17586 |
Kg. |
14%+Rs 15.00 per litre |
|
2710 12 44 |
- - |
E 15 Fuel conforming to standard IS 17586 |
Kg. |
14%+Rs 15.00 per litre |
|
2710 12 49 |
- - |
M 15 Fuel conforming to standard IS 17076 |
Kg. |
14%+Rs 15.00 per litre] |
|
2710 12 90 |
- - |
Other |
Kg. |
14%+Rs 15.00 per litre |
|
Tariff Item |
Description of goods |
Unit |
Rate of Duty |
|
|
(1) |
(2) |
(3)
|
(4)
|
|
|
2710 19 |
- - |
Other: |
|
|
|
2710 19 10 |
- - |
Superior Kerosene Oil (SKO) |
Kg. |
….. |
|
2710 19 20 |
- - |
Aviation Turbine Fuel (ATF) |
Kg. |
14% |
|
2710 19 30 |
- - |
High Speed Diesel (HSD) |
Kg. |
14%+Rs 15.00 per litre |
|
2710 19 40 |
- - |
Light Diesel Oil (LDO) |
Kg. |
….. |
|
2710 19 50 |
- - |
Fuel oil |
Kg. |
….. |
|
2710 19 60 |
- - |
Base oil |
Kg. |
….. |
|
2710 19 70 |
- - |
Jute batching oil and textile oil |
Kg. |
….. |
|
2710 19 80 |
- - |
Lubricating oil |
Kg. |
….. |
|
2710 19 90
|
- - |
Other |
Kg.
|
….. |
|
|
-
|
Waste oil: |
|
….. |
|
2710 20 00 |
|
Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% |
Kg.
|
….. |
|
Tariff Item |
Description of goods |
Unit |
Rate of Duty |
|
|
(1) |
(2) |
(3) |
(4) |
|
|
|
|
or more of petroleum oils or of oil obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils |
|
|
|
2710 91 00 |
- - |
Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) |
Kg. |
….. |
|
2710 99 00 |
- -
|
Other |
Kg.
|
…..
|
|
2711
|
|
Petroleum gases and other gaseous hydrocarbons |
|
|
|
|
- |
Liquefied: |
|
|
|
2711 11 00 |
- - |
Natural gas |
Kg. |
14% |
|
2711 12 00 |
- - |
Propane |
Kg. |
….. |
|
2711 13 00 |
- - |
Butane |
Kg. |
….. |
|
2711 14 00 |
- - |
Ethylene, propylene, butylene and butadiene |
Kg. |
….. |
|
2711 19 00
|
- - |
Other |
Kg.
|
…..
|
|
|
- |
In gaseous state: |
|
|
|
2711 21 00 |
- - |
Natural gas |
Kg. |
14% |
|
2711 29 00 |
- - |
Other |
Kg. |
…..] |
[1] . Subs. by Act 32 of 2003, s. 135, for “Gold (control)” (w.e.f. 14-05-2003).
[2] . Clause (a) re-lettered by Act 44 of 1980, s. 50 and Sch. V, Part II (w.e.f. 11-10-1982).
[3] . Subs. by Act 22 of 1995, s. 71, for “clause b” (w.e.f. 26-5-1995).
[4] . Subs. by Act 25 of 2014, s. 96, for “Chief Commissioner of Central Excise” (w.e.f. 6-8-2014).
[5] . Ins. by Act 27 of 1999, s. 120(i) (w.e.f. 11-5-1999).
[6] . Subs. by ibid, s. 119, for Assistant Commissioner of Central Excise.
[7] . Subs. by Act 18 of 2017, s. 5(a), for “the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of
[8] )”.
[9] . References to the expressions “duty”, “duties,” “duty of excise” and “duties of excise” shall, save as otherwise expressly provided in this Act and unless the context otherwise requires, be construed to include a reference to the special duty of excise specified in the Second Schedule to the Central Excise Tariff Act, 1985.
[10] . Ins. by Act 18 of 2008, s. 78, (w.e.f. 10-5-2008).
[11] . The word “other than salt” omitted by Act 18 of 2017, s. 5(b).
[12] . Ins. by Act 40 of 1991, s. 2 (w.e.f. 20-2-1991). Earlier cl. (ee), ins. by Act 25 of 1950, s. 11 and Sch. IV, omitted by Act 41 of 1954, s. 2 and Sch (w.e.f. 8-10-1954).
[13] . Subs. by Act 5 of 1986, s. 4, for Sub-clause (f) (w.e.f. 28-2-1986).
[14] . Subs. by Act 18 of 2017, s. 5(c), for “the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)”.
[15] . Subs. by Act 20 of 2002, s. 132(i), for “manufacture” (w.e.f. 11-5-2002).
[16] . Subs. by Act 32 of 2003, s. 135, for sub-clause (iii). (w.e.f. 14-5-2003).
[17] . Ins. by Act 49 of 2005, s. 30 and Sch. (Pt. VII-1) (w.e.f. 28-12-2005).
[18] . Clause (i) omitted by Act 33 of 1996, s. 72, (w.e.f. 28-9-1996).
[19] . Clause (j) omitted by ibid, s. 72, (w.e.f. 28-9-1996).
[20] . Clause (jj), omitted by Act 25 of 1950, s. 11 and Sch. IV. Earlier clause (jj) was inserted by the A.O. 1950.
[21] . Ins. by Act 10 of 2000, s. 91 (w.e.f. 12-5-2000).
[22] . Subs. by Act 18 of 2017, s. 6, for section 3.
[23] . Ins. by Act 18 of 2008, s. 79. (w.e.f. 10-5-2008) Prior s. 3A was omitted by Act 14 of 2001, s. 121.
[24] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[25] . Subs. by Act 18 of 2017, s. 7, for “First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)”.
[26] . Ins. by Act 20 of 2015, s. 92.
[27] . Ins. by Act 18 of 2017, s. 8.
[28] . Ins. by Act 18 of 2017, s. 8.
[29] . Subs. by Act 10 of 2000, s. 94 (w.e.f. 1-7-2000).
[30] . Ins. by Act 32 of 2003, s. 136, (w.e.f. 14-5-2003).
[31] . Subs. by Act 23 of 2012, s. 133, for “(i)”.
[32] . Subs. by Act 32 of 2003, s. 136, for “payment of duty,”.
[33] . Ins. by, ibid, s. 136.
[34] . Ins. by Act 26 of 1997, s. 82.
[35] . Subs. by Act 8 of 2011, s. 62 (w.e.f. 1-8-2011).
[36] . Subs. by Act 32 of 2003, s. 137, for sub-section (4).
[37] . Subs. by Act 21 of 1998, s. 105.
[38] . Ins. by Act 25 of 1978, s. 20 (w.e.f. 1-7-1978). The original section was omitted by Act 41 of 1954, s. 2 and Sch.
[39] . Ins. by Act 29 of 1988, s. 9 (w.e.f. 1-7-1988).
[40] . Subs. by Act 14 of 2001, s. 122, for “free trade zone”.
[41] . The words “or a special economic zone” omitted by Act 20 of 2002, s. 134 (w.e.f. a date to be notified).
[42] . Subs. by Act 14 of 2001, s. 122, for “allowed to be sold in India”.
[43] . The words “, special economic zone” omitted by Act 20 of 2002, s. 134 (w.e.f. a date to be notified).
[44] . Ins. by Act 18 of 2005, s. 75.
[45] . Subs. by Act 32 of 2003, s. 138, for “sub-section (2)”.
[46] . Ins. by Act 20 of 2002, s. 134.
[47] . Subs. by Act 28 of 2016, S. 142(i), for clause (5).
[48] . Clause (6) Omitted by Act 28 of 2016, s. 142(ii).
[49] . Ins. by Act 22 of 2007, s. 116.
[50] . Subs. by Act 18 of 1992, s. 113(i), for section 6, (w.e.f. 14-5-1992).
[51] . Subs. by Act 27 of 1999, s. 119, for “the schedule” (w.e.f. 11-5-1999).
[52] . Subs. by Act 18 of 1956, s. 9, for “any excisable goods specified in this behalf in Part B of the Second Sch.” (w.e.f. 27-41956).
[53] . S. 9 renumbered as sub-section (1) of that section by Act 36 of 1973, s. 20 (w.e.f. 1-9-1973).
[54] . Subs. by Act 18 of 1992, s. 113, for “clause (a)” (w.e.f. 14-5-1992).
[55] . Ins. by Act 36 of 1973, s. 20(i)(a) (w.e.f. 1-9-1973).
[56] . Ins. by Act 21 of 1998, s. 107 (w.e.f. 1-8-1998).
[57] . Subs. by Act 36 of 1973, s. 20(i)(b) for certain words.
[58] . Subs. by Act 17 of 2013, s. 88, for “thirty lakh”.
[59] . Ins. by Act 36 of 1973, s. 20(ii).
[60] . Ins. by ibid, s. 21.
[61] . Subs. by Act 17 of 2013, s. 89, for (1)
[62] . Ins. by Act 23 of 2004, s. 79.
[63] . Subs. by Act 25 of 2014, s. 95, for “Chief Commissioner of Central Excise”.
[64] . Subs. by Act 33 of 2009, s. 104(i) for “such compounding amount”.
[65] . Ins. by ibid, s. 104(ii).
[66] . Ins. by Act 79 of 1985, s. 2 (w.e.f. 27-12-1985).
[67] . Ins. by Act 36 of 1973, s. 21.
[68] . Ins. by Act 36 of 1973, s. 21.
[69] . Now the relevant provisions of the CRPC, 1973 (2 of 1974).
[70] . Subs. by the A.O. 1950.
[71] . Renumbered sub-section (1) by Act 17 of 2013, s. 90.
[72] . Ins. by Act 10 of 2000, s. 96.
[73] . Subs. by Act 54 of 1963, s. 5 for “Central Board of Revenue” (w.e.f. 1-1-1964), here and throughout the Act.
[74] . Subs. by Act 17 of 2013, s. 90(a) for “may deduct the amount so payable from any money owing to the person from whom such sums may be recoverable or due which may be in his hands or under his disposal or control, or may recover the amount” by Act 17 of 2013, s. 90(a).
[75] . Ins. by Act 17 of 2013, s. 90(b).
[76] . Ins. by Act 23 of 2004, s. 80.
[77] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[78] . Subs. by Act 8 of 2011, s. 63.
[79] . Subs. by Act 28 of 2016, . 143, for “one year”.
[80] . Subs. by Act 28 of 2016, s. 143, for “one year”.
[81] . Sub-section (5) omitted by Act 20 of 2015, s. 93(i).
[82] . Sub-section (6) omitted by ibid, s. 93(i).
[83] . Sub-section (7) omitted by Act 20 of 2015, s. 93(i).
[84] . Ins. by Act 17 of 2013, s. 91.
[85] . The words “or sub-section (5)” omitted by Act 20 of 2015, s. 93(ii).
[86] . Subs. by Act 23 of 2012, s. 135(b), for sub-section 8. 5 Subs. by Act 28 of 2016, . 143, for “one year”.
[87] . The words “on due date” omitted by Act 20 of 2015, s. 93(iii)(A).
[88] . Ins. by ibid, s. 93(iii)(B).
[89] . Clause (c) omitted by ibid, s. 93(iii)(C).
[90] . Subs. by Act 20 of 2015, s. 93(iv).
[91] . Ins. by ibid, s. 93(iv).
[92] . Subs. by Act 8 of 2011, s. 64, for Section 11-AA and 11-AB.
[93] Subs. by Act 20 of 2015, . 94, for “11-AC”.
[94] . Ins. by Act 25 of 1978, s. 21, (w.e.f. 1-8-1978).
[95] . Subs. by Act 18 of 2008, s. 80(i)(b), for “duty” (w.e.f. 10-5-2008).
[96] . Subs. by ibid, s. 80(i)(a), for “duty of excise”.
[97] Subs. by Act 25 of 2014, . 95, for “Commissioner of Central Excise”.
[98] . Ins. by Act 27 of 1999, s. 119.
[99] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[100] . Subs. by Act 28 of 2016, s. 143, for “one year”.
[101] . Subs. by Act 44 of 1980, s. 49, for “from the date of payment of duty”.
[102] . Ins. by Act 40 of 1991, s. 3(b) (w.e.f. 20-9-1991).
[103] . Ins. by Act 22 of 1995, s. 74.
[104] . Subs. by Act 18 of 2008, s. 80(i)(a), for “duty of excise”.
[105] . Subs. by ibid, s. 80(i)(b), for “duty”.
[106] . Ins. by Act 40 of 1991, s. 3 (w.e.f. 20-9-1991).
[107] . Explanation to sub-section (1) omitted by Act 44 of 1980, s. 49.
[108] . Subs. by Act 40 of 1991, s. 3 (w.e.f. 20-9-1991).
[109] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[110] . Subs. by Act 18 of 2008, s. 80(ii)(a), for “duty of excise”.
[111] . Subs. by ibid, s. 80(ii)(b), for “duty”.
[112] Subs. by Act 44 of 1980, s. 49, for the Explanation.
[113] . Subs. by Act 40 of 1991, s. 3(c), for sub clause (e) (w.e.f. 20-9-1991).
[114] . Ins. by Act 33 of 1996, s. 77.
[115] . Ins. by Act 21 of 1998, s. 108.
[116] . Ins. by Act 22 of 2007, s. 117.
[117] . Ins. by Act 22 of 1995, s. 75.
[118] . Subs. by Act 14 of 2001, s. 126, for “not below ten per cent” (w.e.f. 11-5-2001).
[119] . Subs. by Act 10 of 2000, s. 102, for “by the Board”.
[120] . Ins. by Act 49 of 2005, s. 30 and Sch. (Pt. VII) (w.e.f. 28-12-2005).
[121] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[122] . Ins. by Act 27 of 1999, s. 119.
[123] . Ins. by Act 25 of 1978, s. 21, (w.e.f. 1-7-1978).
[124] . Renumbered as sub-sec. (1) and sub-sec. (2) inserted by Act 29 of 1988, s. 10 (w.e.f. 1-7-1988).
[125] . Subs. by Act 40 of 1991, s. 4, for sub-section (2) (w.e.f. 20-9-1991).
[126] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[127] . Ins. by Act 27 of 1999, s. 119.
[128] . Ins. by Act 40 of 1991, s. 5 (w.e.f. 20-9-1991).
[129] . Subs. by Act 10 of 2000, s. 103, for certain words (w.r.e.f. 20-9-1991).
[130] . Ins. by Act 18 of 2008, s. 81(i).
[131] . Subs. by Act 10 of 2000, s. 103, for sub-section (2) (w.r.e.f. 20-9-1991).
[132] . Subs. by Act 18 of 2008, s. 81(ii), for the word, brackets and figure “sub-section (1)”.
[133] . Subs. by Act 18 of 2008, s. 81(iii)(a), for the word, brackets and figure “sub-section (1) or sub-section (3)”.
[134] . Subs. by ibid, s. 81(iii)(b), for the word, brackets and figure “sub-section (1)”.
[135] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[136] . Ins. by Act 32 of 2003, s. 140 (w.e.f. 14-5-2003).
[137] . Subs. by Act 18 of 2008, s. 82, for the words “buyer of such goods, the person”.
[138] . Ins. by Act 29 of 2006, s. 36.
[139] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[140] . The words “sub-section (1) of” omitted by Act 17 of 2013, s. 92.
[141] . Subs. by Act 25 of 2014, s. 95, for “Chief Commissioner of Central Excise”
[142] . Ins. by Act 8 of 2011, s. 66.
[143] . Subs. by Act 31 of 2016, s. 246 & Sch. II, for “and the Securitisation and Reconstruction of Financial Assets and the Enforcement of Security Interest Act, 2002 (54 of 2002)” (w.e.f. 1-11-2016).
[144] . Subs. by Act 33 of 1996, s. 78,
[145] . Subs. by ibid, s. 78, for “Sea Customs Act, 1878 (8 of 1878)”.
[146] . Ins. by Act 8 of 2011, s. 67 (w.r.e.f. 10-5-2008).
[147] . Ins. by ibid, s. 67 (w.e.f. 10-5-2008).
[148] . Ins. by Act 40 of 1991, s. 6 (w.e.f. 20-9-1991).
[149] . Ins. by Act 21 of 2006, s. 64.
[150] . Ins. by Act 79 of 1985, s. 4 (w.e.f. 27-12-1985).
[151] . Section “12A” renumbered as “12E” by Act 40 of 1991, s. 7 (w.e.f. 20-9-1991).
[152] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[153] . Ins. by Act 8 of 2011, s. 68.
[154] Subs. by Act 23 of 2012, s. 137, for sub-section (2).
[155] Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”. 3 Subs. by Act 32 of 2003, s. 141, for section 13 (w.e.f. 14-5-2003).
[156] . Ins. by Act 22 of 1995, s. 76 (w.e.f. 26-5-1995).
[157] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[158] . Subs. by ibid, s. 95, for “Chief Commissioner of Central Excise”.
[159] Subs. by Act 33 of 2009, s. 105(i), for “cost accountant”.
[160] Omitted by Act 10 of 2000, s. 104.
[161] Renumbered by Act 33 of 2009, s. 105(ii).
[162] . Ins. by Act 33 of 2009, s. 105(ii).
[163] . Ins. by Act 26 of 1997, s. 83.
[164] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[165] Subs. by Act 33 of 2009, s. 106(i), for “cost accountant”.
[166] Omitted by Act 10 of 2000, S. 105.
[167] Explanation renumbered by Act 33 of 2009, s. 106(i) & (ii).
[168] . Ins. by Act 33 of 2009, s. 106(i) & (ii). 2 Ins. by Act 25 of 2014, s. 97.
[169] . Ins. by Act 25 of 2014, S. 97.
[170] See now the CrPC, 1973 (2 of 1974).
[171] . Subs. by Act 17 of 2013, s. 93, for “shall either admit him”.
[172] . See now the CrPC, 1973 (2 of 1974). 3 Ins. by Act 17 of 2013, s. 94(ii).
[173] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[174] . New Chapter III-A consisting of Ss. 23-A to 23-H ins. by Act 27 of 1999, S. 124.
[175] . Subs. by Act 17 of 2013, s. 95 for clause ‘(a) “activity” means production or manufacture of goods;’.
[176] . Subs. by Act 18 of 2005, s. 76, for clause (c).
[177] . Ins. by Act 22 of 2007, s. 118.
[178] . Subs. by Act 7 of 2017, s. 112 for clause (e).
[179] . Subs. by Act 32 of 2003, . 142, for clause (f).
[180] . Ins. by Act 32 of 2003, s. 143.
[181] . Subs. by Act 17 of 2013, s. 96, for “admissibility of credit of excise duty”.
[182] . Ins. by Act 21 of 2006, s. 65.
[183] . Subs. by Act 7 of 2017, s. 114, for “two thousand five hundred rupees”.
[184] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[185] . The words “except in the case of a resident applicant” omitted by Act 20 of 2002, s. 138.
[186] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[187] . Subs. by Act 7 of 2017, s. 115, for “ninety days”. 3 Subs. by Act 17 of 2013, . 97 for “Section 28I”.
[188] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[189] . Ins. by Act 7 of 2017, s. 116.
[190] . Omitted by Act 20 of 2002, s. 139 (w.e.f. 11-5-2002)
[191] . Chapter V consisting of Ss. 31 to 32P, ins. by Act 21 of 1998, s. 110,
[192] . Ins. by ibid. s. 110.
[193] . Subs. by Act 22 of 2007, s. 119, for clause (c), (w.e.f. 1-6-2007).
[194] . The words “in any appeal or revision, as the case may be,” omitted by Act 20 of 2015, s. 95.
[195] . Subs. by Act 25 of 2014, s. 98, for “Customs and Central Excise Settlement Commission”.
[196] . Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998).
[197] Subs. by Act 25 of 2014, . 99 for “the Customs and Central Excise Settlement Commission”.
[198] . Proviso omitted by Act 20 of 2015, s. 96.
[199] . Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998).
[200] . Ins. by Act 22 of 2007, s. 120.
[201] . Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998).
[202] . Subs. by Act 20 of 2015, s. 97, for “, as the case may be, such one of the Vice-Chairmen”.
[203] Subs. by Act 25 of 2014, . 95 for “Commissioner of Central Excise”.
[204] . Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998).
[205] . Subs. by Act 22 of 2007, s. 121, for sub-section (1) (w.e.f. 1-6-2007).
[206] . Subs. by Act 14 of 2010, s. 65, for “but excluding the goods in respect of which no proper record has been maintained by the assessee in his daily stock register”.
[207] . Subs. by Act 25 of 2014, s. 100(i)(a), for “Section 11AB”.
[208] . Subs. by ibid., s. 100(i)(b), for “Provided further that”.
[209] . Sub-section (1A) omitted by Act 20 of 2015, s. 98.
[210] . Omitted by Act 25 of 2014, s. 100(ii).
[211] . Ins. by Act 7 of 2017, s. 117.
[212] . Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998).
[213] . Subs. by Act 22 of 2007, s. 122, for “section 32F” (w.e.f. 1-6-2007).
[214] . The word “sub-section (1) of” omitted by Act 7 of 2017, s. 118(i).
[215] Subs. by Act 25 of 2014, . 95 for “Commissioner of Central Excise”.
[216] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[217] . Ins. by Act 7 of 2017, s. 118(ii).
[218] . The words “on or before the 31st day of May, 2007, later than the 29th day of February, 2008 and in respect of an application made on or after the 1st day of June, 2007,” omitted by Act 20 of 2015, s. 99.
[219] . Ins. by Act 14 of 2010, s. 66.
[220] . Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998).
[221] . Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998).
[222] . Subs. by Act 22 of 2007, s. 124 (w.e.f. 1-6-2007), for “(7)”.
[223] . Subs. by ibid, s. 124 (w.e.f. 1-6-2007), for “(6)”.
[224] . Subs. by ibid, s. 125, for “or under the Indian Penal Code (45 of 1860) or under any other Central Act for the time being in force and also either wholly or in part from the imposition of any penalty, fine and interest” (w.e.f. 1-6-2007).
[225] . Explanation omitted by Act 20 of 2015, S. 101.
[226] . Subs. by Act 22 of 2007, s. 125, for “sub-section (7) of section 32F within the time specified in such order or within such further time as may be allowed by the Settlement Commission” (w.e.f. 1-6-2007),
[227] . Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998).
[228] . Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998).
[229] . Subs. by Act 22 of 2007, s. 126, for “(7)” (w.e.f. 1-6-2007),.
[230] . Renumbered by ibid, s. 128.
[231] . Subs. by ibid, s. 128, for “Where”.
[232] . The words “before the 1st day of June, 2007” Omitted by Act 14 of 2010, S. 67(a)(i).
[233] . The words “passed under sub-section (7) of Section 32-F, as it stood immediately before the commencement of Section 122 of the Finance Act, 2007 (22 of 2007) or sub-section (5) of Section 32-F” omitted by Act 20 of 2015, s. 102(a).
[234] . Ins. by Act 25 of 2014, s. 101.
[235] . The words “under the said sub-section (7), as it stood immediately before the commencement of Section 122 of the Finance Act, 2007 (22 of 2007) or sub-section (5) of Section 32-F” omitted by Act 20 of 2015, s. 102(b).
[236] . . by Act 22 of 2007, s. 128 and omitted by Act 14 of 2010, s. 67(b).
[237] . Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998).
[238] . Subs. by Act 27 of 1999, s. 125, for “Where by the rules made under this Act” (w.e.f. 11-5-1999).
[239] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[240] . Ins. by Act 27 of 1999, s. 119.
[241] . Subs. by Act 54 of 1963, s. 5, for “Central Board of Revenue” (w.e.f. 1-1-1964).
[242] . . by Act 23 of 2004, s. 81.
[243] . Ins. by Act 36 of 1973, s. 22, (w.e.f. 1-9-1973).
[244] . Subs. by Act 44 of 1980, s. 50 and Schedule V, Pt. II-2, for sections 35, 35A and 36 (w.e.f. 11-10-1982).
[245] . Substituted by Act 22 of 1995, s. 70, for “Collector (Appeals)” (w.e.f. 26-5-1995).
[246] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[247] . Subs. by Act 14 of 2001, s. 127, for “with three months” (w.e.f. 11-5-2001).
[248] . Subs. by ibid., s. 127, for proviso (w.e.f. 11-5-2001).
[249] . . by Act 23 of 2004, s. 82 (w.e.f. 10-9-2004).
[250] . Substituted by Act 22 of 1995, Section 70, for “Collector (Appeals)” (w.e.f. 26-5-1995).
[251] . Subs. by Act 14 of 2001, s. 128(a), for certain words (w.e.f. 11-5-2001).
[252] . Ins. by ibid., s. 128(b) (w.e.f. 11-5-2001).
[253] . Ins. by Act 18 of 2005, s. 78.
[254] . Subs. by Act 25 of 2014, s. 95, for “Chief Commissioner of Central Excise”.
[255] . Subs. by ibid., s. 95, for “Commissioner of Central Excise”.
[256] . Subs. by Act 22 of 1995, Section 70, for “Collector (Appeals)” (w.e.f. 26-5-1995).
[257] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[258] . Subs. by Act 21 of 1984, s. 47, for “Provided that” (w.e.f. 11-5-1984).
[259] . Ins. by Act 21 of 1998, s. 109 (w.e.f. 1-8-1998).
[260] . Subs. by Act 25 of 2014, s. 102(a), for “fifty thousand rupees”.
[261] . Ins. by Act 21 of 1984, s. 47(b) (w.e.f. 11-5-1984).
[262] . Ins. by Act 18 of 2005, s. 79.
[263] . Subs. by Act 25 of 2014, s. 102(b), for “by notification in the Official Gazette”.
[264] . Subs. by ibid, s. 95, for “Chief Commissioner of Central Excise”.
[265] . Subs. by ibid, s. 95, for “Commissioner of Central Excise”.
[266] . Subs. by Act 62 of 1986, s. 34(a)(i), for sub-section (2).
[267] . Subs. by Act 18 of 2005, s. 79, for “The Commissioner of Central Excise may, if he is”.
[268] . Subs. by Act 22 of 1995, s. 70, for “Collector (Appeals)” (w.e.f. 26-5-1995).
[269] . Subs. by Act 18 of 2005, s. 79(a)(ii), for “on his behalf”.
[270] . Ins. by Act 18 of 2008, s. 83.
[271] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[272] . Subs. by Act 23 of 2004, s. 83, for sub-section (6) (w.e.f. 1-11-2004).
[273] . The word “for grant of stay or” omitted by Act 25 of 2014, s. 102(c).
[274] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[275] . Ins. by Act 23 of 2004, s. 84.
[276] . Subs. by Act 20 of 2002, s. 140(i), for “four years”.
[277] Ins. by ibid, s. 140(ii).
[278] First, Second & Third Proviso omitted by Act 25 of 2014, s. 103.
[279] . Subs. by Act 49 of 2005, s. 30 and Sch. (Pt. VII-5), for “Save as provided in section 35G or section 35L” (w.e.f. 28-12-2005).
[280] . Sub-section (2) omitted by Act 22 of 1995, s. 77 (w.e.f. 26-5-1995).
[281] . Subs. by Act 17 of 2013, s. 99, for “ten lakh rupees” (w.e.f. 10-5-2013).
[282] . Subs. by Act 18 of 2005, s. 80, for “Board” (w.e.f. 13-5-2005).
[283] . Subs. by Act 25 of 2014, s. 95, for “Chief Commissioner of Central Excise” (w.e.f. 6-8-2014).
[284] . Subs. by ibid., s. 95, for “Commissioner of Central Excise” (w.e.f. 6-8-2014).
[285] . Subs. by Act 22 of 1995, s. 70, for “Collector” (w.e.f. 26-5-1995). 8 Ins. by Act 14 of 2001, s. 129.
[286] Ins. by Act 62 of 1986, s. 34, w.e.f. the appointed day under that Act.
[287] . Ins. by Act 18 of 2008, s. 84(i).
[288] . Subs. by Act 25 of 2014, s. 95, for “Chief Commissioner of Central Excise” (w.e.f. 6-8-2014).
[289] . Subs. by ibid., s. 95, for “Commissioner of Central Excise” (w.e.f. 6-8-2014).
[290] . Subs. by Act 29 of 2006, s. 37, for “such authority”.
[291] . Subs. by Act 22 of 1995, s. 70, for “Collector (Appeals)” (w.e.f. 26-5-1995).
[292] . Subs. by Act 18 of 2008, s. 84(ii), for sub-section (3) (w.e.f. 10-5-2008).
[293] . Ins. by Act 25 of 2014, s. 104.
[294] Ins. by Act 62 of 1986, s. 34, w.e.f. the appointed day under that Act. 9 Subs. by Act 22 of 2007, s. 130, for “three months”.
[295] . Ins. by Act 62 of 1986, s. 34, w.e.f. the appointed day under that Act.
[296] . Ins. by Act 29 of 1988, s. 11 (w.e.f. a date to be notified). 3. Subs. by Act 27 of 1999, s. 119, for “the Schedule”.
[297] . Ins. by Act 29 of 1988, s. 12 (w.e.f. a date to be notified).
[298] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[299] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[300] . Ins. by Act 21 of 1984, s. 50 (w.e.f. 11-5-1984).
[301] . Ins. by Act 27 of 1999, s. 126(a) (w.e.f. 11-5-1999).
[302] . Ins. by Act 27 of 1999, s. 126(b) (w.e.f. 11-5-1999).
[303] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[304] . Subs. by Act 27 of 1999, s. 126(c), for sub-section (3) (w.e.f. 11-5-1999).
[305] . Subs. by Act 25 of 2014, s. 105, for section 35F (w.e.f. 6-8-2014).
[306] . Subs. by ibid, s. 95, for “Commissioner of Central Excise”.
[307] . Subs. by ibid, s. 106, for section 35FF.
[308] . The words “High Court or the” omitted by Act 49 of 2005, s. 30 and Sch. (Pt. VII-7) (w.e.f. 28-12-2005).
[309] . Ins. by Act 32 of 2003, s. 146(a) (w.e.f. 1-7-2003).
[310] . Subs. by ibid, s. 146, for “reference to the High Court or the Supreme Court” (w.e.f. 14-5-2003).
[311] . The words “the High Court or” omitted by Act 49 of 2005, s. 30 and Sch. (Pt. VII-7(ii)(a)) (w.e.f. 28-12-2005).
[312] . The words “as the case may be” omitted by ibid, s. 30 and Sch. (Pt. VII-7(ii)(b)) (w.e.f. 28-12-2005).
[313] . Renumbered by Act 25 of 2014, s. 107.
[314] . . by Act 32 of 2003, s. 147, for clause (a) (w.e.f. 14-5-2003).
[315] . Ins. by Act 49 of 2005, s. 30 and Sch. (Pt. VII-8) (w.e.f. 28-12-2005).
[316] . Ins. by Act 25 of 2014, s. 107.
[317] . Ins. by Act 49 of 2005, s. 30 and Sch. (Pt. VII-9) (w.e.f. 28-12-2005).
[318] . . 95, for “Commissioner of Central Excise”.
[319] . Repealed by Act 18 of 1990, s. 2.
[320] . . 95, for “Commissioner of Central Excise”.
[321] . Ins. by Act 8 of 2011, s. 69 (w.e.f. 8-4-2011).
[322] . . 108, for “The Appellate Tribunal or court”.
[323] . Came into force on 11-10-1982 vide G.S.R. 592 (E), dated 11th October, 1982.
[324] . Subs. by Act 10 of 1989 the Goa, Daman & Diu Reorganisation Act, 1987 (w.e.f. 30-5-1987).
[325] . Chapter heading ins. by Act 44 of 1980, s. 5 (w.e.f. 11-10-1982).
[326] . Ins. by Act 36 of 1973, s. 23.
[327] Ins. by Act 29 of 1988, S. 13 (w.e.f. 1-7-1988).
[328] . Ins. by Act 22 of 1973, s. 3 (w.e.f. 1-9-1973).
[329] . Clause (i) renumbered as clause (ib) by ibid, s. 3 (w.e.f. 1-9-1973).
[330] . Ins. by Act 27 of 1999, s. 131(a) (w.e.f. 11-5-1999).
[331] . Ins. by Act 25 of 1978, s. 25 (w.e.f. 1-7-1978). 5 Ins. by Act 23 of 2004, s. 85.
[332] Subs. by Act 33 of 2009, s. 110, for “Compounding”.
[333] . 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 (w.e.f. 8-10-1954).
[334] . Subs. by Act 25 of 1950, s. 11 and Sch. IV, for “the States”.
[335] . Subs. by Act 18 of 1992, s. 113(5)(i)(a), for “licensed” (w.e.f. 14-5-1992).
[336] . Subs. by the A.O. 1950.
[337] . Subs. by Act 18 of 1992, s. 113(5)(i)(b), for “manufactured under licence” (w.e.f. 14-5-1992).
[338] . Subs. by Act 25 of 1950, s. 11 and Sch. IV, for “the States”.
[339] Subs. by Act 18 of 1992, s. 113(5)(i)(c), for “licences” (w.e.f. 14-5-1992).
[340] . by Act 14 of 2010, s. 68.
[341] . Ins. by Act 22 of 1995, s. 78(a)(i).
[342] . Proviso omitted by Act 49 of 1957, s. 2.
[343] . Ins. by Act 23 of 1986, s. 51 (w.e.f. 13-5-1986).
[344] . Ins. by Act 23 of 2004, s. 85.
[345] . Ins. by Act 11 of 1987, s. 94.
[346] . Ins. by Act 22 of 1995, s. 78.
[347] . Ins. by Act 14 of 1982, s. 48.
[348] . Subs. by Act 54 of 1963, s. 5, for central Board of Revenue” (w.e.f. 1-1-1964).
[349] . Subs, by Act 25 of 2014, s. 95, for “Commissioners of Central Excise” (w.e.f. 6-8-2004).
[350] . Ins. by Act 36 of 1973, s. 24.
[351] . Ins. by Act 79 of 1985, s. 6 (w.e.f. 27-12-1985).
[352] . Ins. by Act 40 of 1991, s. 8 (w.e.f. 20-9-1991).
[353] . Subs. by Act 22 of 1995, s. 78, for “form”.
[354] . Ins. by Act 18 of 1992, s. 113(5)(i)(d) (w.e.f. 4-5-1992).
[355] . Ins. by Act 27 of 1999, s. 131 (w.r.e.f. 16-3-1995).
[356] . Ins. by Act 22 of 1995, s. 78 (w.e.f. 26-5-1999).
[357] Subs. by Act 10 of 2000, s. 108, for certain words (w.e.f. 12-5-2000).
[358] . by Act 19 of 1968, s. 38(i) (w.e.f. 11-5-1968).
[359] . Subs. by Act 18 of 1992, s. 113(5)(ii), for “licence” (w.e.f. 14-5-1992).
[360] . Subs. by Act 10 of 2000, s. 108, for (d) in sub-section (4).
[361] . Subs. by Act 20 of 2015, s. 103, for “two thousand rupees”.
[362] . Ins. by Act 36 of 1973, s. 24 (w.e.f. 1-9-1973).
[363] . Subs. by Act 10 of 2000, s. 108, for certain words, (w.e.f. 12-5-2000).
[364] . Subs. by Act 20 of 2015, s. 103, for “two thousand rupees”.
[365] . Ins. by Act 25 of 1978, s. 26 (w.e.f. 1-7-1978).
[366] . Subs. by Act 29 of 1988, s. 14, for “a Collector of Central Excise” (w.e.f. 16-8-1988).
[367] . Subs. by Act 25 of 2014, s. 95, for “Chief Commissioner of Central Excise” (w.e.f. 6-8-2014).
[368] . Subs. by ibid, s. 95, for “Commissioner of Central Excise”.
[369] . Subs. by Act 27 of 1999, s. 119, for “Deputy Commissioner of Central Excise” (w.e.f. 11-5-1999).
[370] . Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.
[371] . Sections 37B & 37C ins. by Act 79 of 1985, s. 7 (w.e.f. 27-12-1985).
[372] . Subs. by Act 28 of 2016, s. 144, for “such goods” (w.e.f. 14-5-2016).
[373] . by Act 17 of 2013, s. 100(i).
[374] . Ins. by Act 17 of 2013, s. 100(ii).
[375] . Ins. by Act 12 of 1990, s. 65 (w.e.f. 31-5-1990).
[376] . Ins. by Act. 29 of 2006, s. 38 (w.e.f. 1-9-1973).
[377] . Subs. by Act 22 of 1973, s. 4, for section 38.
[378] . Subs. by Act 22 of 1995, s. 79, for sub-section (2) (w.e.f. 26-5-1995).
[379] . Ins. by Act 26 of 1997, s. 84 (w.e.f. 14-5-1997).
[380] . Ins. by Act 18 of 2017, s. 9. 8 Ins. by Act 8 of 2011, s. 70.
[381] . Ins. by Act 14 of 2001, s. 131 (w.r.e.f. 28-2-1944).
[382] . Ins. by Act 18 of 2017, s. 10.
[383] Subs. by Act 22 of 1973, s. 5, for section 40 (w.e.f. 1-9-1973).
[384] . Subs. by Act 18 of 1956, s. 36, for THE SECOND SCHEDULE (w.e.f. 27-4-1956).
[385] . Subs. by Act 18 of 2017, s. 11 and Schedule I, for THE THIRD SCHEDULE.
[386] . Ins. by Act 18 of 2017, s. 12 and Schedule II.
[387] . Subs. by Act 6 of 2022, S. 99 and Sch. IV (w.e.f. 1-5-2022).