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Statutes governing Central Excise Law in India

Statutes governing Central Excise Law in India:

(a ) Central Excise Act ,1944

(b ) Central Excise Rules,2002

(c ) CENVAT Credit Rules ,2004 which provide for extending credit across goods and services replacing  CENVAT Credit Rules 2002

(d ) Central Excise (Removal of Goods at Concessional Rates of duty for manufacture of Excisable Goods ) Rules,2001

(e ) Central Excise Valuation ( Determination of Price of excisable Goods ) Rules ,2000 has been framed to prescribe valuation methods where transaction value cannot be determined under section 4 .

(f ) Central Excise ( Determination of Retail Sale Price of Excisable Goods ) Rules 2008

(g ) Central Excise Tariff(Amendment )  Act ,2005 (CETA,(Amendment Act,2005 ) has been brought into replacing Central Excise Tariff Act ,1985.

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