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Central Excise |
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Union list (only Central Government has power of legislation) |
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c) |
Concurrent list (both Central and State Government can pass legislation). |
Article 246 of the Constitution of India gives the respective authority to Union and State Governments for levying tax. Excise duty is levied under Entry No. 84 of list 1 of the seventh schedule to the constitution of India.
Excise duty is derived from the Latin word "Excisum". Excise duty is attracted by the event of manufacture but collected at later stage for administrative convenience. Excise duty has been renamed as CENVAT (Central Value Added Tax).
Central Excise duty is governed by Central Excise Act, 1944 where as classification of goods and rate of duties have been prescribed in Central Excise Tariff Act, 1985 (CETA). In addition to central excise duty, various other duties are levied like special excise duty (also called auxiliary duty / duty under second schedule), National Calamity Contingent Duty (NCCD).
These classification of goods and rates of duties have been grouped into Basic Rate and other schedules on this portal.
In addition, various rules / regulations and Cenvat Credit Rules, 2004 have been prescribed for the purpose of levy of central excise.
It is said that central excise is mainly governed by tariff notification, non tariff notification and circulars. We have not only compiled all the notifications issued under the tariff and non tariff series but we update the notifications regularly with the amendment notifications issued for this purpose. The updated and amended effective notifications can be located as: Effective Exemption / Tariff Notifications - All, Category wise Effective Exemption / Tariff Notifications and Effective Non tariff notifications.
Case Laws
Like any other taxation, in excise too, litigations are bound to happen and we try to cover maximum case laws as far as possible as pronounced by tribunal, high courts and Supreme Court of India.
Central Excise - All Case Laws
(We wish that you would find this section useful. Any discrepancy or error may please be brought to our notice for correction.)
 
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