Central Excise Practice Manual (OLD)

Chapters / List

1. Some important forms, due dates and frequency thereof

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2. Types of Duties

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3. Basic Concept of Central Excise

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4. Classification of Excisable Goods

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5. Deemed Manufacture (Process which amounts to manufacture)

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6. Process which do not amount to manufacture

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7. SSI Units - Basics

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8. SSI Units - Calculation of Turnover

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9. SSI Units and Brand Name

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10. SSI Units and Job Work

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11. SSI Units and Export benefits

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12. Registration Requirements – Manufacturer / Traders etc.

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13. Types of Excise Duty

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14. Valuation of Excisable goods – An overview

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15. Valuation – Transaction Value – Section 4

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16. Valuation – MRP Based Value – Section 4A

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17. Compounded Levy Scheme (Capacity based duty)

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18. Production Storage and Accounting of Finished Goods manufactured

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19. Scrap / Wastage arising out of the manufacturing process

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20. Excise Invoice / Removal of Excisable Goods

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21. Assessment / Provisional Assessment

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22. Payment of Duty

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23. Payment of duty under protest

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24. Removal of Samples

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25. Repair / Return / Re-entry of Goods

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26. Records, Returns and Documents

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27. Removal of Goods without Payment of Duty / Concessional Rate of duty

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28. Warehousing of Goods

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29. Export of Excisable Goods - Under claim of rebate

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30. Export of Excisable Goods under Duty Drawback (DBK) or DEPB

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31. Export of Excisable Goods - Advance Licence / DEEC holder

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32. Export of Excisable Goods - Warehousing

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33. Export of Excisable Goods - Cancellation of Export / Re-entry of goods

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34. Export to Nepal and Bhutan

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35. Job Work under Central Excise

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36. Destruction of Goods

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37. Remission of Duty

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38. Advance Rulings

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39. Bonds under Central Excise

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40. Trading Activity and / or First Stage / Second Stage Dealers

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41. Refund of Excise Duty

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42. Audit under Central Excise (CERA / EA-2000) / How to handle audit

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43. Enquiry / Interrogation / Investigation

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44. Raids / Search / Seizure

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45. Demand / Show Cause Notice / Adjudication / Appeals

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46. Payment of Interest

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47. Settlement Commission

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48. Offence and Penalties under Central Excise

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49. Special Exemption Schemes – North East and J & K

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50. Special Exemption Schemes – Uttranchal and Himachal Pradesh

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51. Special Exemption – EOU / STP etc.

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