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CENTRAL EXCISE MANUAL

INDEX

(As amended by Circular No. 604/45/2001 - CX, dated 24 - 12 - 2001)

CHAPTER 1 : INTRODUCTION

  1. Brief history and developments
  2. Administration of Central Excise
  3. Tax payers' assistance and responsiveness

CHAPTER 2 : REGISTRATION AND E.C.C. NUMBER

  1. Introduction
  2. Persons requiring registration
  3. Exemption from Registration
  4. Application for Registration
  5. Filing of Declaration in lieu of registration
  6. Procedure of Issue of Registration Certificate
  7. Issue of Registration Certificate.
  8. Period of Validity of Registration
  9. Surrender, Cancellation, Suspension or Revocation of Registration
  10. Lost Registration Certificates
  1. Introduction
  2. Components of New ECC Number
  3. Procedure for allotment of New ECC

CHAPTER 3 : ASSESSMENT, CLASSIFICATION, VALUATION, PROVISIONAL ASSESSMENT, MANNER OF DUTY PAYMENT, ACCOUNT CURRENT, SCRUTINY

  1. Assessment Defined
  2. Major ingredients of assessment
  3. Self Assessment
  4. Date for determination of rate of duty and tariff value
  1. Introduction
  2. Interpretative Rules for classification.
  3. Powers of the C.B.E.C. to issue orders of classification of goods.
  1. Value under the Central Excise Act, 1944
  2. Transaction Value
  3. Valuation Rules
  4. Valuation of Petroleum Products
  5. Tariff Value
  6. Value on basis of Maximum Retail Sales Price
  1. Introduction
  2. Guidelines and procedure for provisional assessment
  3. Initiation of Provisional Assessment by Department
  4. Application of new provisions
  1. Manner of payment of duty
  2. Account current and procedures relating thereto
  3. Credit and debit in account current
  4. Payment of rents, fines or penalties
  5. Account Code Directory
  6. Procedure for deposit of Central Excise duties during bank strikes, natural calamities etc.
  7. Payment by cheque when not permitted.
  1. Introduction
  2. Scrutiny of Assessment

CHAPTER 4 : INVOICE SYSTEM

  1. Introduction
  2. Removals only on invoice
  3. Serially numbered invoice
  4. Number of Invoice copies
  5. Number of Invoice book
  6. Authentication of Invoices
  7. Intimation of serial numbers
  8. Rounding off of duty in invoice
  9. Provisions of CENVAT Credit Rules, 2001 regarding availment of credit 30
  10. Preparation of invoices when goods dispatched through more than one vehicle because of their size
  11. Weighment of goods outside factory before preparing invoices
  12. Cancellation of invoices
  1. Procedure of Transshipment of goods en route final destination
  1. Special Procedure

CHAPTER 5 : CENVAT CREDIT

  1. Introduction
  2. Salient features
  3. Important clarifications

CHAPTER 6 : RECORDS AND RETURNS

  1. Introduction
  2. Private records
  1. Introduction
  2. Monthly/Quarterly Return
  1. Procedure

CHAPTER 7 : EXPORT WITHOUT PAYMENT OF DUTY

  1. Introduction
  2. Categories of exports
  1. Introduction
  2. Conditions
  3. Forms to be used
  4. Bond Accepting Authority
  5. Security or surety with bond
  6. Procedure for clearance from the factory or warehouse
  7. Sealing of goods and examination at place of despatch
  8. Distribution of ARE.1 in the case of export from the factory or warehouse
  9. Distribution of ARE.1 in the case of export from other than factory or warehouse
  10. Despatch of goods by self - sealing and self - certification
  11. Export by parcel post
  12. Examination of goods at the place of export
  13. Procedure relating proof of export and to re - credit against such proof
  14. Functioning of Deputy/Assistant Commissioner of Central Excise (Export)
  1. Introduction
  2. Filing of declaration
  3. Documentation
  4. Proof of Export
  5. Submission of proof of export and processing thereof`
  1. Introduction
  2. Places from where goods can be exported
  3. Forms to be used
  4. Categories of exports and the conditions and safeguards thereto
  5. Export under bond to Nepal or Bhutan where payment is in freely convertible currency
  6. Nepal in bond against payment in Indian rupee
  7. Export in bond of petroleum oil and lubricant products to Nepal
  8. Export in bond for supplies to Government of India Aided Projects in Nepaland the Embassy Cooperative Store and Embassy Petrol Pump located in Nepal
  9. Export without payment of duty to Kurichu Hydro Electric Project andTala Hydro Electric Project in Bhutan
  10. Export Procedure
  11. Procedure at the place of despatch
  12. Procedure at the Land Customs Station
  13. Procedure for discharge of bond or the duty liability
  1. Cancellation of export documents
  2. Re - entry of the goods, cleared for export under bond but not actually exported, in the factory of manufacture.
  3. Re - import of exported goods for repairs etc. and subsequent re - export
  4. Entry of goods in another factory of the same manufacturer for consolidation and loading of consignment for export
  5. Samples of export goods
  1. Introduction
  2. Conditions and procedures
  3. Verification of Input–output ratio and grant of permission
  4. Procurement of material
  5. Removal of materials or partially processed material for processing
  6. Procedure for export
  7. Accounts & Returns
  8. Checks by Customs Officers
  1. Introduction
  2. Condition
  3. Export procedure

CHAPTER 8 : EXPORT UNDER CLAIM FOR REBATE

  1. Introduction
  2. Categories of exports
  1. Conditions relating
  2. Forms to be used
  3. Procedure for clearance for export
  4. Sealing of goods and examination at place of despatch
  5. Dispatch of goods by self - sealing and self - certification
  6. Examination of goods at the place of export
  7. Sanction of claim for rebate by Central Excise
  8. Export by parcel post
  9. Filing of rebate claims by electronic declaration and sanctionthereof through Electronic Data Inter - change (EDI)
  1. Introduction
  2. Conditions of export
  3. Nepal Invoice
  4. Procedure for export to Nepal
  5. Procedure at the land customs station
  6. Procedure to be followed by the Directorate General of Inspection,Customs and Central Excise (Nepal Refund Wing), New Delhi
  1. Introduction
  2. Conditions of rebate
  1. Time limit for disposal of Rebate
  2. Supplementary Rebate Claim
  3. Entry of goods in another factory of the same manufacturer forconsolidation and loading of consignment for export
  4. Cancellation of documents
  1. Introduction
  2. Procedures and conditions to be followed
  3. Verification and grant of permission
  4. Procurement of material
  5. Removal of materials or partially processed material for processing
  6. Procedure for export
  7. Presentation of claim of rebate
  8. Communication of deficiency in claim
  9. Accounts & Returns
  10. Checks by Customs Officers
  1. Introduction
  2. Procedure

CHAPTER 9 : REFUND

  1. Introduction
  2. Presentation of refund claim
  3. Scrutiny of refund claim and sanction
  4. Payment of refund
  5. Post Audit
  6. Monitoring and control for timely disposal of refunds

CHAPTER 10 : WAREHOUSING

  1. Introduction
  2. Place of registration of warehouse
  3. Procedure for warehousing of excisable goods removed from a factory or a warehouse
  4. Failure to receive a warehousing certificate
  5. Accountal of goods in a warehouse
  6. Responsibility of the registered person
  7. Revoked or suspended registration of a warehouse
  8. Warehouse to store goods belonging to the registered person
  9. Registered person right to deal with the warehoused goods
  1. Introduction
  2. Conditions of export warehousing
  3. Procedure of export warehousing
  4. Registration
  5. Execution of bond
  6. Removal of goods to warehouse
  7. Receipt and storage of goods in warehouse
  8. Packing, re - packing, labelling or re - labelling within the warehouse
  9. Goods supplied by an SSI Unit exempted from Registration
  10. Clearance of goods for export outside India
  11. Diversion of goods for home - consumption
  12. Waiver of physical warehousing in case of exigency
  13. Providing of accommodation for the Officer

CHAPTER 11 : SAMPLES

  1. Introduction
  2. Categorization of Samples
  3. Procedure for the drawl and accounting of Samples
  4. Trade Samples
  5. Samples for test purposes
  6. Samples for other purposes
  7. Quantity of samples
  8. Test Memo
  9. Preservation of Samples
  10. Cost of samples when drawn by the Department
  11. Procedure for testing and re - testing of samples drawn by the Department
  12. Clearance of model/proto - type without payment of duty for trial etc.
  13. Samples drawn at the time of export of goods

CHAPTER 12 : SPECIAL PROCEDURE FOR SPECIFIED GOODS

  1. Introduction
  2. Duty payable under special procedure
  3. Application to avail special procedure
  4. Discharge of duty liability on payment of certain sum
  5. Manufacturer’s declaration and accounts
  6. Exemption from certain provisions etc.
  7. Provisions regarding new factories and closed factories
  8. Power to condone failure to apply for special procedure
  9. Provision regarding factories ceasing to work or opting for the normal procedure
  10. Confiscation and penalty
  1. Introduction
  2. Duty payable under special procedure
  3. Conditions
  4. Application to avail of special procedure
  5. Opting out of the special procedure
  6. Transitional provision
  7. Discharge of liability for duty on payment of certain sum
  8. Default in payment of duty
  9. Manufacturer’s accounts
  10. Returns and intimations
  11. Exemption from certain provisions
  12. Power to condone failure to apply for special procedure
  13. Confiscation and penalty
  1. Introduction
  2. Rate of compounded levy
  3. Salient features
  1. Introduction
  2. Rate of duty
  3. Salient features of special scheme
  1. Introduction
  2. Procurement of Central Excise Stamps
  3. Safety of stamps
  4. Account of Central Excise Stamps purchased and used
  5. Time and manner of affixing Central Excise Stamps
  6. Method of packing
  7. Disposal of matches and of damaged Central Excise Stamps
  8. Marking of Matches intended for export
  9. Removal of matches bearing Central Excise Stamps purchased on credit

CHAPTER 13 : DEMAND NOTICE/SHOW CAUSE NOTICE, ADJUDICATION, INTEREST, PENALTY, CONFISCATION, SEIZURE, DUTY PAYMENT UNDER PROTEST

  1. Introduction
  2. Issue of duty demand notice
  1. Introduction
  2. Adjudication and determination of duty

PART III - INTEREST, PENALTY, CONFISCATION, DUTY PAYMENT UNDER PROTEST

  1. Introduction
  2. Interest on duty
  3. Penalty and Confiscation
  4. Duty under protest

CHAPTER 14 : BONDS AND LETTER OF UNDERTAKING

  1. Bonds and Letter of Undertaking
  2. Types of bonds
  3. Guidelines for executing bonds
  4. Bonds for provisional assessment
  5. Stamps on bond
  6. Execution of bond by Government Undertaking or Autonomous Corporations
  7. Security
  8. Surety
  9. Guarantee bond executed by bank
  10. Preservation of bond and retention of securities
  11. Verification of sureties

CHAPTER 15 : EXCISE AUDIT 2000

  1. Introduction
  2. What is Excise Audit 2000
  3. Procedure of Excise Audit
  4. Audit Protocol
  5. Computer - Aided Audit Program

CHAPTER 16 : APPEALS

  1. Introduction
  2. Appellate Stages
  3. Appeals to Commissioner (Appeals)
  4. Appeals to Appellate Tribunal
  5. Form of application to Appellate Tribunal
  6. Appeal to Appellate Tribunal against order of Commissioner (Appeals)
  7. Reference Application
  8. Procedure for filing Revision Application
  9. Revision Application
  10. Form of application to High Court
  11. Appeal to Supreme Court
  12. Orders appell able to the Supreme Court

CHAPTER 17 : SEARCH, SEIZURE, ARREST AND PROSECUTION

  1. Provisions relating to search
  2. Seizure
  1. Arrest
  2. Prosecution

CHAPTER 18 : MISCELLANEOUS PROVISIONS

  1. Remission of duty and Destruction of goods
  2. Manner of destruction
  1. Over time Fee
  1. Recovery of dues

ANNEXURES

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