Introduction

Central Excise Day is celebrated all over India on 24th February. Different states of the country conduct various types of programs on this day. The day marks the day of enactment of the central excise & salt act, 1944.

The program on the day rewards few of the most sincere and good employees for their matchless sincere duty towards the government. Along with the award ceremony, many other activities are also planned for the Central Excise Day ceremony. Different awareness programs, workshops and seminars are organized on this day.

About Central Excise:

The Central Excise duty is levied in terms of the Central Excise Act, 1944 and the rates of duty, ad valorem (on value) or specific, are prescribed under the Schedule I and II of the Central Excise Tariff Act, 1985. The taxable event under the Central Excise law is ‘manufacture’ and the liability of Central Excise duty arises as soon as the goods are manufactured.

The Central Excise Officers are also entrusted to collect other types of duties levied under Additional Duties (Goods of Special Importance) Act, Additional Duties (Textiles and Textiles Articles) Act etc. The Central Excise law is administered by the Central Board of Excise and Customs (CBEC or Board) through its field offices, the Central Excise Commissionerates.

For this purpose, the country is divided into 10 Zones and a Chief Commissioner of Central Excise heads each Zone. There are total 61 Commissionerates in these Zones headed by Commissioner of Central Excise. Divisions and Ranges are the subsequent formations, headed by Deputy/Assistant Commissioners of Central Excise and Superintendents of Central Excise, respectively.