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Central Excise Manual

 

CHAPTER-1   INTRODUCTION
Part-I    Introduction
1. Scope of this Manual
2. Publishing of Manual and amendments
Part-II   An Overview of Central Excise
1. Brief history and developments
2. Administration of Central Excise
3. Tax payers' assistance and responsiveness
   
CHAPTER-2
Part-I   Introduction 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
Part-II  New Excise Control Code [E.C.C. Number]
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
Part-I   Assessment
1. Assessment Defined
2. Major ingredients of assessment
3. Self Assessment
4. Date for determination of rate of duty and tariff value
Part-II   Classification
1. Introduction
2. Interpretative Rules for classification.
3. Powers of the C.B.E.C. to issue orders of classification of goods.
Part-III   Valuation
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
Part-IV   Provisional Assessment
1. Introduction
2. Guidelines and procedure for provisional assessment
3. Initiation of Provisional Assessment by Department
4. Application of new provisions
Part-V   Manner of payment of duty and Account Current
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 .
Part-VI   Scrutiny of Assessment
1. Introduction
2. Scrutiny of Assessment
   
CHAPTER-4   INVOICE SYSTEM
PART-I
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
10. Preparation of invoices when goods dispatched through more than one vehicle because of their size
11. Cancellation of invoices
PART-II   TRANSSHIPMENT
1. Procedure of Transshipment of goods en route final destination
PART-III   SPECIAL PROCEDURE FOR REMOVAL OF LIQUID GASES -PASS-OUT SYSTEM
1. Special Procedure
   
CHAPTER-5   CENVAT CREDIT
1. Introduction
2. Salient features
3. Important clarifications
   
CHAPTER-6  RECORDS AND RETURNS
PART-I   RECORDS
1. Introduction
2. Private records
PART-II   RETURN
1. Introduction
2. Monthly/Quarterly Return
PART-III   ELECTRONIC MAINTENANCE OF RECORDS AND PREPARATION OF RETURNS AND DOCUMENTS
1. Procedure
   
CHAPTER-7  EXPORT WITHOUT PAYMENT OF DUTY
PART-I   GENERAL
1. Introduction
2. Categories of exports
PART-II   EXPORT TO ALL COUNTRIES EXCEPT NEPAL AND BHUTAN
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)
PART-III   SIMPLIFIED EXPORT PROCEDURE FOR EXEMPTED UNITS
1. Introduction
2. Filing of declaration
3. Documentation
4. Proof of Export
PART-IV   EXPORT TO NEPAL AND BHUTAN WITHOUT PAYMENT OF DUTY
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 Procedure
6. Procedure at the Land Customs Station
7. Procedure for discharge of bond or the duty liability
PART-V  MISCELLANEOUS EXPORT PROVISIONS
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
PART-VI   MANUFACTURE OF EXPORT GOODS IN BOND
1. Introduction
2. Conditions and procedures
3. Procurement of material
4. Removal of materials or partially processed material for processing
5. Procedure for export
6. Accounts & Returns
7. Checks by Customs Officers
   
CHAPTER-8  EXPORT UNDER CLAIM FOR REBATE
EXPORT UNDER CLAIM FOR REBATE
1. Introduction
2. Categories of exports
PART-I  EXPORT TO ALL COUNTRIES EXCEPT NEPAL AND BHUTAN
1. Export of excisable goods  to all countries except Nepal and Bhutan
2. Forms to be used
3. Procedure for clearance for export
4. Sealing of goods and examination at place of despatch
5. Distribution of documents (ARE.1)
6. Dispatch of goods by self-sealing and self-certification
7. Examination of goods at the place of export
8. Sanction of claim for rebate by Central Excise
9. Export by parcel post
10. Filing of rebate claims by electronic declaration and sanction thereof through Electronic Data Inter-change (EDI)
PART-II  EXPORT TO NEPAL OR BHUTAN
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
PART-III  SPECIAL PROCEDURE FOR STORE FOR CONSUMPTION ON BOARD AN AIRCRAFT ON FOREIGN RUN
1. Introduction
2. Conditions of rebate
PART-IV   MISCELLANEOUS
1. Time limit for disposal of Rebate
2. Supplementary Rebate Claim 
3. Entry of goods in another factory of the same manufacturer for consolidation and loading of consignment for export
4. Cancellation of documents
PART-V   EXPORT UNDER CLAIM FOR REBATE OF DUTY ON EXCISABLE MATERIAL USED IN THE MANUFACTURE OF EXPORT GOODS
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
PART-VI   SPECIAL PROCEDURE FOR EXPORT OF TEA UNDER CLAIM OF REBATE
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
PART-I   GENERAL
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
PART-II   EXPORT WAREHOUSING
1. Introduction
2. Conditions of export warehousing
3. Procedure of export warehousing
4. Goods supplied by an SSI Unit exempted from Registration
5. Clearance of goods for export outside India
6. Diversion of goods for home-consumption
7. Waiver of physical warehousing in case of exigency
8. 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. Quantity of samples
5. Test Memo
6. Preservation of Samples 
7. Cost of samples when drawn by the Department
8. Procedure for testing and re-testing of samples drawn by the Department
9. Clearance of model/proto-type without payment of duty for trial etc.
10. Samples drawn at the time of export of goods
   
CHAPTER-12   SPECIAL PROCEDURE FOR SPECIFIED GOODS
PART-I   STAINLESS STEEL PATTIS/PATTAS, AND ALUMINIUM CIRCLES
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
PART-II   EMBROIDERED FABRICS
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
PART-III   COMPOUNDED LEVY ON INDEPENDENT TEXTILE PROCESSORS
1. Introduction
2. Rate of compounded levy
3. Salient features of compounded levy scheme
PART-IV   DUTY ON READYMADE GARMENTS
1. Introduction
2. Rate of duty
3. Salient features of special scheme
PART-V   MATCHES
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
PART-I   DEMAND NOTICE/SHOW CAUSE NOTICE
1. Introduction
2. Issue of duty demand notice
PART-II   ADJUDICATION
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. Conclusion
   
CHAPTER-16   APPEALS
1. Introduction
2. Appellate Stages
3. Appeals to Commissioner (Appeals)
4. Production of additional evidence before Commissioner (Appeals)
5. Appeals to Appellate Tribunal
6. Form of application to Appellate Tribunal
7. Appeal to Appellate Tribunal against order of Commissioner (Appeals)
8. Reference Application

9.

Procedure for filing Revision Application
10. Revision Application
11. Form of application to High Court
12. Appeal to Supreme Court
   
CHAPTER-17   SEARCH, SEIZURE, ARREST AND PROSECUTION
PART-I   SEARCH AND SEIZURE
1. Introduction
2. Provisions relating to search
3. Seizure
PART-II   ARREST AND PROSECUTION
1. Arrest
2. Prosecution 
   
CHAPTER-18   MISCELLANEOUS PROVISIONS
PART-I   REMISSION OF DUTY AND DESTRUCTION OF GOODS
1. Remission of duty and Destruction of goods
2. Manner of destruction
PART-II   OVER TIME FEE
1. Over time Fee
PART-III   RECOVERY OF DUES
1. Recovery of dues
PART-IV   RETURN OF DUTY PAID GOODS TO THE FACTORY
1. Return of duty paid goods
   
ANNEXURES

 

 

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