Southern division consisted of sub-divisions like Nagapattinam, Tinnavelley, Trichinapally, and Calicut Names as found in old records have been mentioned. Besides Salt and Abkari revenue, the Salt department also administered all the Customs out ports in the coastal areas and land customs stations. The year crossed an important milestone when Salt revenue was separated from Salt and Abkari department of Madras Presidency till this date Excise duty on liquor remained with the State Government a fact we all know.
A separate Salt department was carved out with Collector of Salt Revenue as the head. This department also looked after the Customs out ports. This was a major milestone in the centralisation of Modern day Central Excise Department. In , Rules were framed for the recruitment of Personnel for the Salt department.
New uniforms were also prescribed during this period. In Silver was made an excisable commodity. In Provisional Collection of Taxes Act was legislated. Also a Tariff Act was legislated in Elaborate procedures, rules and regulations were framed for assessment, levy and collection of duty on the new excisable commodities like matches and sugar.
The current Tariff is an exhaustive code covering each and every commodity manufactured or produced in the country. Central excise duty is an indirect tax, i. The present system of levy of excise duty began with the establishment of British rule in India and the taxation of salt. The salt duty was an important source of revenue and accounted for about one-tenth of the total tax revenue.
In the gross tax revenue was Rs. In the salt revenue was Rs. The year was a milestone in the development of central excise in India when a wide range of new articles were brought within the scope of central excise duty and articles such as sugar, matches and steel ingots came into its ambit.
In , during the course of the Second World War, rubber tyres came under excise. Two years later, it was imposed on vegetable products and unmanufactured tobacco, cigars and cheroots by the Finance Act, In , the Central Excises and Salt Act, was passed consolidating the various enactments on the subject and imposing new duties on coffee, tea and betel nut.
However, betel nut was taken off the list in because of administrative difficulties. After independence, the first important item to be added to the list was cigarettes in In the following year excise duty was imposed on mill cloth. In a large number of additional commodities such as woolen fabrics, electric fans, electric batteries and parts, paper, pigments, colours, enamels, paints, varnishes, blacks and cellulose lacquers were brought under central excise.
On In December , rayon, synthetic fibres, yarn and motor cars were added. In , several other items were made excisable, viz. Since then a number of items have been added to the Central Excise Tariff continuously from year to year.
The present Central Excise Tariff Act, 5 of was enacted with effect from In the new tariff the arrangement of the various Chapters and Headings is on the pattern of the International Harmonised System of Nomenclature H. Initially the revenue from excise duties was only Rs. A decade later, i. The collection increased to Rs. Additional Excise Duties were levied on the recommendation of the National Development Council in December in replacement of Sales Tax by the State Government on sugar, textiles and tobacco.
The realisations of excise in stood at Rs. The excise duty collections in was Rs 1,17, crore. Central Excise duties are assessed and collected in accordance with the procedures prescribed in the Central Excise Rules, Initially the Rules envisaged that excisable goods should first be assessed to duty by the Proper Officer, and then the duty so assessed should be paid, either in cash in a treasury, or adjusted in the Personal Ledger Account of the assessee before the goods were permitted to be cleared from the factory.
Again, at the time of clearance of excisable goods, the manufacturers were required to issue a Gate Pass, which was to be signed by the owner of the factory and counter-signed by the Proper Officer. This procedure, called "Physical Control" was in vogue up to In , with a view to give relief to Trade and Industry, it was decided to replace the physical control by "Self-Removal" procedure under which the manufacturers would be able to clear excisable goods on their own, without the necessity of the Central Excise Officer being present for either assessment of the goods or for granting clearances.
A thorough inspection of these accounts should enable the Central Excise Officer to find out whether the duties due to the Government are correctly paid by the assessee.
As a corollary, the penalty rules were made more stringent so as to ensure that the new facility is not abused with impunity. The assessee himself assesses his Tax Return and the Department scrutinises it or conducts selective audit to ascertain correctness of the duty payment. Even the classification and value of the goods have to be merely declared by the assessee instead of obtaining approval of the same from the Department. In , the fortnightly payment of duty system was introduced for all commodities, an extension of the monthly payment of duty system introduced the previous year for Small Scale Industries.
With the introduction of the new rules the procedures were once again simplified. There are only 32 rules as compared to earlier. Classification and price declarations have also been dispensed with, the CENVAT declaration having been dispensed with in itself. There are 61 Commissionerates under these Zones that are headed by the Commissioner of Central Excise.
In December, , Central Excise Tariffs was overhauled completely and consequential changes were also made in the Central Excise Act.
These changes have the effect of re-modelling the Central Excise Tariff on a more detailed pattern known as the 'Harmonised System' which provides specific and separate headings for each and every type of goods. All the commodities listed in the new Central Excise Tariff now have largely the same Headings as in the Customs Tariff. In the sub-headings, the Government of India have created new items to cover all existing types of goods in specific entries, doing away with item 68 altogether.
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