Central Excise Practice Manual (OLD)

Chapters / List

1. 1. Central Excise Practice Manual (OLD)

2. Some important forms, due dates and frequency thereof

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3. Types of Duties

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4. Basic Concept of Central Excise

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5. Classification of Excisable Goods

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6. Deemed Manufacture (Process which amounts to manufacture)

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7. Process which do not amount to manufacture

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8. SSI Units - Basics

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9. SSI Units - Calculation of Turnover

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10. SSI Units and Brand Name

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11. SSI Units and Job Work

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12. SSI Units and Export benefits

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13. Registration Requirements – Manufacturer / Traders etc.

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14. Types of Excise Duty

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15. Valuation of Excisable goods – An overview

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16. Valuation – Transaction Value – Section 4

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17. Valuation – MRP Based Value – Section 4A

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18. Compounded Levy Scheme (Capacity based duty)

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19. Production Storage and Accounting of Finished Goods manufactured

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20. Scrap / Wastage arising out of the manufacturing process

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21. Excise Invoice / Removal of Excisable Goods

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22. Assessment / Provisional Assessment

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23. Payment of Duty

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24. Payment of duty under protest

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25. Removal of Samples

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26. Repair / Return / Re-entry of Goods

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27. Records, Returns and Documents

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

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29. Warehousing of Goods

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30. Export of Excisable Goods - Under claim of rebate

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

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

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33. Export of Excisable Goods - Warehousing

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

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35. Export to Nepal and Bhutan

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36. Job Work under Central Excise

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37. Destruction of Goods

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38. Remission of Duty

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39. Advance Rulings

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40. Bonds under Central Excise

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

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42. Refund of Excise Duty

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

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44. Enquiry / Interrogation / Investigation

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45. Raids / Search / Seizure

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46. Demand / Show Cause Notice / Adjudication / Appeals

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47. Payment of Interest

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48. Settlement Commission

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49. Offence and Penalties under Central Excise

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

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51. Special Exemption Schemes – Uttranchal and Himachal Pradesh

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52. Special Exemption – EOU / STP etc.

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53. 2. Central Excise Guide for the new registrants (OLD)

54. FOREWORD

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55. INTRODUCTION

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56. REGISTRATION

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57. LEVY OF CENTRAL EXCISE DUTY

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58. EXEMPTION FROM PAYMENT OF DUTY

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59. REMOVAL OF GOODS

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60. PAYMENT OF DUTY

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61. RECORDS

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62. RETURNS

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63. DEMAND OF DUTY AND ERRONEOUS REFUNDS

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64. REFUNDS

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65. EXPORT PROCEDURES AND BENEFITS

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66. EXCISE AUDIT 2000

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67. SEARCH, SEIZURE, ARREST AND PROSECUTION

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68. CONFISCATION AND PENALTY

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69. APPEAL AND REVISION APPLICATION

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70. MISCELLANEOUS MATTERS

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71. DOs AND DON'Ts ON CENVAT CREDIT

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72. AN OVERVIEW OF CENVAT CREDIT RULES, 2004

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73. Inputs, Capital Goods, Input Services

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74. Specified duties on which Cenvat credit can be taken:

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75. Transitional provision (Rule 11 of the CCR):

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76. Utilization of the credit (Rule 3(4) of the CCR):

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77. Removal of Credit availed inputs/capital goods (Rule 3(5) of the CCR):

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78. Restriction on availment / utilization of Credit (Rule 3(7)) of the CCR):

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79. Conditions for allowing Cenvat Credit (Rule 4 of the CCR):

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80. Obligation of the manufacturer of dutiable and exempted goods and provider of taxable and exempted services (Rule 6 of the CCR):

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81. Movement of inputs/capital goods (Rule 5(5)(a) of the CCR):

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82. Storage of inputs outside the factory of the manufacturer (Rule 8 of the CCR):

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83. Removal of final products from the job worker's premises (Rule 4(6) of the CCR):

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84. Refund of Cenvat Credit (Rule 5 of the CCR):

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85. Documents and Accounts (Rule 9 of the CCR):

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86. Maintenance of Records (Rule 9 of the CCR):

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87. Burden of proof for admissibility of Cenvat credit (Rule 9(5) of the CCR):

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88. Transfer of credit (Rule 10 of the CCR):

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89. Recovery of credit wrongly taken (Rule 14 of the CCR):

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90. Confiscation and penalty (Rule 15(1) and 15 (2) of the CCR):

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91. Important points relating to Cenvat Credit:

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92. DATES TO REMEMBER

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93. INTEREST AND PENAL PROVISIONS - Under the Central Excise Act, 1944:

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94. INTEREST AND PENAL PROVISIONS - Under the Central Excise Rules, 2002:

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95. INTEREST AND PENAL PROVISIONS - Under the Cenvat credit Rules, 2004:

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96. FAQ ON CENTRAL EXCISE

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97. 3. 100% Export Oriented Unit Scheme - 100% EOU Scheme (OLD)

98. Abbreviations Used

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99. Background, Objectives and Incentives/facilities available to EOUs

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100. Setting up of EOU, Minimum Investment Criterion and Approvals

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101. Conversion of DTA unit to EOU Unit

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102. Administrative Control

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103. Customs Bonding

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104. Procedure for bonding

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105. Manufacture in Bond

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106. B-17 Bond, Bond Amount, Execution of Bond, Waiver of Bank Guarantee, Acceptance of the Bond, Bond Register

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107. Re-warehousing of goods imported or procured indigenously by EOUs

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108. Payment of Cost Recovery Charges or Merchant Overtime (MOT)

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109. Duty Free Procurement

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110. Issuance of Pre-authenticated CT-3 Books

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111. Availment of CENVAT Credit

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112. Import by EOU/EHTP/STP Units

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113. Into-bond Bill

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114. Period of Utilization

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115. Export by EOU/EHTP/STP Units

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116. Self Certification of Export Cargo

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117. Export through Courier, Export through Post, Export through Electronic Mode

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118. Agricultural & Aquaculture Units

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119. Granite Sector Units

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120. STP/EHTP Scheme

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121. Sub-contracting of Production or production Process by EOU to DTA unit and Job-working by EOU for DTA unit.

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122. Requirement of Bank Guarantee by EOU

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123. Permission for Job work

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124. Removal of Jigs/Moulds/Dies to Job-worker premises

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125. Export of goods from Job-worker’s Premise

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126. Job working facility to Gems and Jewellery EOUs

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127. Job-Working Abroad

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128. Job-work by EOU for DTA Unit

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129. DTA sale by EOUs - Duty Leviability on DTA Sales

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130. DTA sale entitlement

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131. DTA sale in case of Gems and Jewellery units

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132. Prohibition on DTA Sale for Specified EOUs

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133. Advance DTA Sale

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134. Valuation of Goods sold in DTA

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135. Duty to be paid on DTA sale made

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136. DTA sale of goods manufactured wholly out of Indigenous raw material

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137. DTA sale of By-product & Rejects

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138. DTA sale of Rags, Trimmings and Tailor cuttings

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139. DTA sale of specified miscellaneous goods

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140. DTA sale by Gems and Jewellery EOUs

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141. Other DTA sales

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142. Important Points to be noted regarding DTA Sale by EOUs

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143. Monitoring & Control of EOU; Debonding of EOUs

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144. Role of Development Commissioner

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145. Role of Central Excise Department

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146. Export obligation for EOUs

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147. Provision for NFE Calculation [Net Foreign Exchange Earnings]

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148. Supplies though not Import, but treated as Import for NFE purpose

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149. Supplies though not Export, but treated as Export for NFE purpose

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150. Guideline for monitoring performance of EOUs

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151. Action for shortfall in achievement of NFE after 3rd year of commencement

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152. Monitoring of Utilization of Goods Imported or Procured Duty Free

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153. Accountal of inputs in accordance with Standard Inputs-Output Norms (SION)

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154. Monitoring other than NFE

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155. Issuance of SCN against EOUs

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156. Debonding from EOU Scheme

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157. Depreciation of Debonded Capital goods of Computer & Computer Peripheral

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158. Depreciation in cases where NFE has not been achieved

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159. Relevant Date for payment of duty at the time of De-bonding

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160. Debonding in cases where SCN is pending for Adjudication

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161. Important changes in EOU Scheme in 2013

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162. Important changes in EOU Scheme in 2014

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163. Comparison of EOU and SEZ Schemes

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164. 4. Compounding of Offences under Indirect Tax Laws (OLD)

165. Introduction

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166. Summary of the Legal Provisions at a Glance

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167. Legal Provisions - Under Customs Act, 1962

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168. Legal Provisions - Under Central Excise Act, 1944

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169. Legal Provisions – Under Service Tax (Finance Act, 1994.)

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170. Person accused of certain specified offences not eligible for compounding of offences

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171. Procedure for launching of prosecution

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172. Compounding amount - Under Customs Act, 1962

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173. Compounding amount - Under Central Excise Act, 1944

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174. Compounding amount - Under Service Tax Provision

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175. Rejection of application for compounding

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176. Time limit prescribed for disposal of application for compounding of offences?

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177. Withdrawal of the immunity granted from prosecution under Compounding provision

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178. Can Appeal be filed by the applicant against the order passed by the Compounding authority?

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179. Can Departmental officer apply for Compounding of offences?

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180. Text of Compounding Rules and Circulars

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181. 5. E-payment of Indirect Taxes (OLD)

182. Introduction

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183. Relevant Legal Provisions at a Glance

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184. Historical Perspective: Service Tax

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185. Historical Perspective: Central Excise

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186. Historical Perspective: Customs

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187. Procedure for E-payment of Service Tax and Central Excise Duty

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188. Procedure for e-payment of Customs Duty

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189. Banks authorized to collect Central Indirect Taxes

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190. Provisions in case of non-compliance or failure to pay Service Tax

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191. Provisions in case of non-compliance or failure to pay Central Excise Duty

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192. Provisions in case of non-compliance or failure to pay Customs Duty

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193. Role of Banks

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