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About Central Excise

Patna Commissionerate

Commodities under Tax net

 

 

 

CENTRAL EXCISE

To supervise the collection of Central Excise duty is the main function. The Divisional Central Excise Officers are required to monitor the Central Excise activities in their jurisdiction. They have to see that the duties are properly being paid by the assessee or not. They have to provide necessary guidance to industry & Trade in discharging their tax liabilities. At the same time they take necessary measures against the erring units, which do not comply with the Rules & procedures. The Central Excise Divisions consist of Ranges, which are headed by the Superintendents. They are located closure to the assessees’ units and are useful for gathering information required by the higher formations. They also keep close watch on the activities of the assessee and are also deterrent to the unscrupulous assessee. They also provide necessary guidance to the assessee and see whether the assesses are following the Central Excise Rules & Regulations in letter and spirit.

  1. Central Excise duties are levied and collected by the Central Excise department under the authority of Central Excise Act, 1944 and Central Excise Rules, 1944. Section 3 is the charging section which in turn derives the power to impose this Tax from Entry 84 of the Union list (List-I) under seventh schedule read with Article 246 of the constitution of India. The Entry empowers the Central Government to levy duty of excise on al articles produced or manufactured in India except alcohol, alcoholic preparation and narcotics substances like opium but including medicinal & toilet preparations containing alcohol, narcotics etc.

    Duties of Central Excise is also collected u/s. 3A of Central Excise Act, 1944, on the basis of capacity of production in respect of certain notified goods e.g. Steel pattis & pattas; aluminum circles, textiles fabrics (produced on embroidery machine) etc. This provision was inserted through the Finance Act, 1997.

    The duty of customs is collected by the Department of Customs in the form of duty on import and exports. The charging section is section 12 of the Customs Act, 1962. Presently most of the exports are free from duty, but the imported items attract Customs Duty.

  2. No difficulty is being faced in implementing the provisions of the Central Excise Act and Customs Act. Difficulties are mainly experienced where the provisions contained so many restrictions and conditions. In the area of Modvat certain difficulties were faced in the beginning relating to interpretation of the expression inputs and final product. However with the liberalization of the scheme, it is expected that the disputes may be minimized. There were certain disputes relating to valuation but they have also been taken care of by introduction of the transaction value. The Central Excise Act in itself emerged as a consolidation of some earlier enactment like the laws relating to Salt which was drafted in 19th Century, law relating to Cotton Textiles drafted in 1917 and other laws relating to sugar, matches, steel ingots, unmanufactured tobacco, coffee and many others. However still some of the provisions of the Customs Act (Section 105, 110, 115, 118, 119, 120, 121, 124, 142) etc have been made applicable to the provisions of the Central Excise Act. It is felt that these provisions of the Customs Act may become part of Central Excise Act. It is further felt that with the liberalization and extending the provisions of self removal procedure to most of the commodities certain special procedures provided for removal of fabric under bond for embroidery (Rule 96DD), special procedure for sugar (Rule 83 to 92), special procedure for matches, special procedure for removal for yarn without payment of duty (Rule 96E & 96EE) etc. may be deleted. The other rules, which are considered obsolete, are marking of premises and equipment (Rule 46), notice for alteration or movement of fact Patna Central Excise and Customs Commissionerate came into existence in 1952 with its With the industrial growth in South Bihar, the control and supervision over the revenue collection work throughout the state from the headquarter at Patna became cumbersome. As such a new Commissionerate at Jamshedpur was created on 01.01.1992 caring Out the southern part of the state of Bihar from erstwhile Patna Central Excise Commissionerate

  3. Normally the cases of evasion of duty have been noticed by way of under valuation, suppression of productions and clandestine removals. Due to liberalized system of control, unscrupulous assesses have found an opportunity to evade Central Excise duties by clandestine removals and hoodwinking the department. To plug the loophole and to safeguard revenue following measures have been taken.
    1. Special training has been imparted to the Central Excise Officials engaged in audit.
    2. Intelligence backed anti-evasion activities have been intensified.
    3. Close watch is kept on the revenue trends of the important units so that in case of any abnormally detected in the trend; timely action is initiated to ensure that the revenue is protected.

      Details of Commodity brought within tax net

      COMMODITY

      Petroleum Products

      Synthetic Organic Products

      Tobacco

      Iron & Steel

      Electrical/Electronic Machinery

      Edible Preparation

      P & P Medicine

      Machinery & Mechanical Applicants

      Articles of Iron & Steel

      Railway, Tramway Locomotives

      Ceramic Products

      Tobacco

      Petroleum Products

      Footwear

      Electric & Electronic Machinery

      Beverages

      Plastic & Articles thereof

      Iron & Steel

      P & P Medicine

      Petroleum Products

      Iron & Steel

      Footwear

      Electrical/Electronic Machinery

      Plastics & Articles thereof

      Glass & Glassware

      Tobacco

      P & P Medicine

      Copper & articles thereof

      Wood & Antides of wood

      Paint

      .

      Ceramic Products

      Tobacco

      Petroleum Products

      Footwear

      Electrical/Electronic Machinery

      Beverages

      Plastic & articles thereof

      Iron & Steel

      P & P Medicine

      ..

      Tobacco

      Wood & Articles thereof

      Optical, Photographic & Surgical

      Equipment

      Plastics & Articles thereof

      Electrical/Electronic Machinery

      Articles of Iron & Steel

      Iron & Steel

      Inorganic Chemicals

      Sugar confectionery

      .

      Articles of Iron & Steel

      Footwear

      Electrical/Electronic Machinery

      Plastics & Articles thereof

      Misc. Articles of Base Metal

      Iron & Steel

      Tobacco

      Metal Container

      Electrodes