In 2025, the Central Excise (Amendment) Bill aimed to amend legislation originally enacted in which year?

RRB Nsg. Superintendent-2026 (Shift -1st)

Non Nursing Subjects

Easy

Appeared in: RRB Nsg. Superintendent-2026 (Shift -1st)

Explanation

The question asks for the original enactment year of the Central Excise Act.
The Central Excise Act, which provided the legal framework for levying excise duty on goods manufactured in India, was enacted in the year 1944.
This is a pre-independence legislation that remained in force for over seven decades until the advent of the Goods and Services Tax (GST).
Any amendment bill, like the one mentioned in the question, would refer to this original 1944 Act.

Option A: 1985 is the year the Central Excise Tariff Act was enacted. This act specified the rates of excise duty for various goods but was separate from the principal Central Excise Act of 1944 which provided the legal authority for the tax.
Option C: 1950 is a landmark year in Indian history as it is when the Constitution of India came into effect, establishing the Republic of India. It is not related to the enactment of the Central Excise Act.
Option D: The year 2000 is significant for the enactment of the Information Technology (IT) Act in India. It has no connection to the Central Excise legislation.

Visual 1: Timeline - A horizontal timeline illustrating key milestones in India's tax legislation history, clearly marking the Central Excise Act (1944), the Central Excise Tariff Act (1985), and the introduction of GST (2017) to provide a clear chronological perspective.

Clinical Relevance

Nursing practice connection: This is primarily an exam-oriented knowledge point with limited direct bedside application, so retain History of Indian Tax Legislation: Central Excise Act as background academic context rather than a clinical decision trigger.
This is a general knowledge question, not a clinical one. Understanding the history of major national laws is important for general awareness, which is a component of many competitive examinations.
Knowledge of India's fiscal history, including acts like the Central Excise Act, provides context for the country's economic development and the evolution of its tax structure towards the Goods and Services Tax (GST).
This type of question tests factual recall and the ability to differentiate between similar-sounding but distinct pieces of legislation.

How to Approach the Question

First, identify the core subject of the question, which is the 'Central Excise' legislation.
The keywords 'originally enacted' are a strong clue that you need to recall the founding date of this law, not a later amendment.
Access your general knowledge about major Indian laws. Recognize that the Central Excise Act is a pre-independence law, which helps eliminate more recent dates.
Evaluate the given options. 1950 is famous for the Constitution. 1985 is known for the Central Excise Tariff Act, a close distractor. 2000 is associated with the IT boom and its corresponding act.
By eliminating the distractors based on their association with other significant events, you can deduce that 1944 is the correct year for the principal Central Excise Act.

Concept Tested & Keywords

Concept Tested: History of Indian Tax Legislation: Central Excise Act
Stem keywords: Central Excise (Amendment) Bill, amend legislation, originally enacted
Lead-in keywords: which year

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