16. THE CENTRAL EXCISE ACT, 1944

This is a main source of income of Central Government. This tax is levied according to Central Excise Tariff Act, 1985. This tax is levied on manufacturing of goods.

Any person engaged in production or manufacturing which are detailed in first and second Schedule of Central Excise Tariff Act, 1985 has to got himself registered with the Central Excise Department.

The Act deals with levy and collection of Excise Duty and matters connected therein. The act is enforced by Central Excise Department. It also contains provisions regarding adjudication of matters under this Act. The non implementation of the provision by manufacturers etc. are made offence and punishable under this Act. The Officer of Central Excise Department are also liable to be punished for some contravention under this Act.

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