Professional Documents
Culture Documents
categories :
Ø Union list (only Central Government has
power of legislation)
Ø State list (only State Government has power
of legislation)
Ø Concurrent list (both Central and State
Government can pass legislation)
CASES
as follows :
• "The service tax levied by reason of services which
are offered. The imposition is on the person
rendering the service. Of course, it may be
indirect tax, it may be possible that the same is
passed on to the customer but as far as the levy
and assessment is concerned, it is the person
rendering the service who alone can be
regarded as an assessee and not the
customer. This is the only way in which the
provision can be read harmoniously”
• "The charge of tax is on the value of services and it
is only the person who is providing service can be
Constitutional validity upheld –
Advertising Services
•
RULES FOR LEVY OF CENTRAL
EXCISE
• In India, excise duty is levied in accordance with
the provisions of Central Excise Act, 1944
• The Central Excise Rules, 2002 (Section 143 of
the Finance Act, 2002)
• The Central Excise (Settlement of Cases) Rules,
2001
• The Central Excise (Removal of Goods at
Concessional Rate of Duty for Manufacture of
Excisable Goods) Rules, 2001
• Central Excise Valuation (Determination of Price
of Excisable Goods) Rules, 2000
• Consumer Welfare Fund Rules, 1992
• The Central Excise (Advance Rulings) rules, 2002
TYPES OF EXCISE DUTY
• Basic Duty : The rates of this duty are indicated in the First Schedule of
the Customs Tariff Act, 1975. This is the general kind of duty levied at
the standard rate (The duty may be a percentage of the value of the
goods or at a specific rate) or, in the case of import from some
countries, at the preferential rate or ad valorem rate. The rate varies for
different items from 5% to 40%
• Additional Duty (Countervailing Duty) : This duty is levied under the
Custom Tariff Act, section 3 (1) and its rate structure is equal to central
excise duty leviable on similar goods produced or manufactured in
India. It can be charged on all goods by the central government to
counter balance excise duty leviable to raw materials, components and
other inputs similar to those used in the production of such good.
• Anti-dumping Duty : This duty prevents the dumping of foreign goods by
the transnational companies with a view to protecting domestic
industry from unfair injury
• Protective Duty : This duty protect the interests of the Indian industrial
sector
• Export Duty : This duty is levied on the export of goods from India the
rate at which the duty is levied are given in the customs tariff act,1975.
At present very few articles such as skins and leather are subject to
CONSTITUTIONAL VALIDITY
• Customs Act 1962 -
Replaced the Sea Customs Act,1878. It is the main Act,
which provides for the levy and collection of duty
import/export procedures, prohibition on importation and
exportation of goods, penalties, offenses etc. Under section
156 & 157 of Customs Act, 1962, the Central Government
has been empowered to make rules/regulations. It
consolidates the entire law on the subject of import and
export duties, which were earlier contained in various
enactments like the Sea Customs Act, 1878, In-land
Bounded Warehousing Act, 1896 and Land Customs Act,
1924
• Customs Tariff Act of 1975 -
Replaced the Indian Tariff Act,1934. The Customs Tariff
Act, 1975 contains two schedules which give classification
and rates of duties for imports and for exports. In addition
the Customs Tariff Act (CTA) makes provisions for duties like
CENTRAL BOARD OF EXCISE
AND CUSTOMS
• The Central Board of Excise and Customs under the Ministry
of Finance manages the customs duty process in the
country
• Central Board of Excise and Customs (CBEC) is a part of the
Department of Revenue under the Ministry of Finance,
Government of India. It deals with the tasks of
formulation of policy concerning levy and collection of
Customs and Central Excise duties, prevention of
smuggling and administration of matters relating to
Customs, Central Excise and Narcotics to the extent
under CBEC's purview
•
CASES