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. Over the years there has been a tremendous change in the laws governing the payment, duty, and rules of the same.

Till 1969, there was physical control system wherein each clearance of manufactured from the factory was done under the supervision of the Central Excise Officers. Introduction of Self-Removal procedure was a watershed in the excise procedures.

In 1994, the gate pass system gave way to the invoice-based system, and all clearances are now effected on manufacturer’s own invoice.

Another major change was brought about in 1996, when the Self-Assessment system was introduced. This system is continuing today also.

In 2000, 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.

Cenvat Credit Rules were also simplified over the years.

Similarly, Service Tax which was introduced in 1994 with tax being levied on three services is now a major revenue earner and is now covering well over 100 services.

The launch of this website is in a similar direction. The site is launched with the intention of providing you with all of the information that you need to know regarding Central Excise, Customs & Service Tax. The site has been designed to meet the needs of the trade as well as those seeking to know more about the Department.

We hope the site is useful for all your queries regarding the Commissionerate of Vadodara-I, and if there is any query, feedback or other information you may use the "contact us" page.

Harjinder Singh
Commissioner
Central Excise, Customs
& Service Tax
Vadodara-1