Seeks to provide a modified format for quarterly return, ER-8, for return of excisable goods cleared at the Central Excise duty rate of 1% [including articles of jewellery or parts of articles of jewellery or both, falling under heading 7113] or 2% - 37/2016 - Central Excise - Non Tariff

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No. 37/2016 - Central Excise (N.T.)

New Delhi, the 26th July, 2016

G.S.R. 736 (E). – In exercise of the powers conferred by fourth proviso to sub-rule (1) of rule 12 of the Central Excise Rules, 2002, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.15/2011-Central Excise (N.T.), dated the 30th June, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 496(E), dated the 30th June, 2011, except as respects things done or omitted to be done before such supersession the Central Board of Excise and Customs hereby specifies the form for quarterly return, namely:-

 

Form E.R.-8

Original/Duplicate

[See rule 12 of the Central Excise Rules, 2002]

[To be submitted by the assessee falling under fourth proviso to rule 12(1) of the Central Excise Rules, 2002]

Return of excisable goods cleared @ 1% or @ 2% duty for the quarter:

From :         MMMYYYY            To:            MMMYYYY

 

 1. Registration number

 

 2. Name of the Assessee

 

3. Details of the manufacture, clearance and duty payable.-

S. No	CETSH NO.					Description of goods	Unit of quantity	Serial number of notification No.1/2011-C.E. or No.12/2012 - C.E.	Opening balance	Quantity manufactured	Quantity cleared	Closing balance
(1)	(2)					(3)	(4)	(5)	(6)	(7)	(8)	(9)

 

Assessable Value (Rs.)	Excise duty payable @1% or @ 2%	Total Duty payable
(10)	(11)	(12)

4. Details of input services credit:

Opening balance	Cenvat credit taken during the quarter	Credit utilized during the quarter	Closing balance
(1)	(2)	(3)	(4)

5. Details of duty paid on excisable goods:

Duty  Code	Duty paid using input services credit	Duty paid in cash	Total duty paid	Challan No.	Date	Bank code	Branch
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
CENVAT

6. Details of other payments made:

Payments	Amount (Rs.)	Challan No.	Date	Bank Code	Branch Code	Remarks
(1)	(2)	(3)	(4)	(5)	(6)	(7)
Other payments (Specify)

 

7. Self- assessment memorandum:

a) I hereby declare that the information given in this Return is true, correct and complete in every respect and that I am authorized to sign on behalf of the assessee

b) During the quarter, total Rs. _________________ was deposited vide GAR7 Challans (copies enclosed).

c) During the quarter, invoices bearing S. No ._______to S.No _____were issued

Date:

Place:

(A)                   Name and signature of Assessee or

 

Authorised Signatory

ACKNOWLEDGMENT

Return of excisable goods cleared @ 1% or @ 2% duty for the quarter

From:      MMMYYYY     To:             MMMYYYY

 

	D	D		M	M		Y	Y	Y	Y
Date of receipt

 

Name and Signature of the Range Officer with

Official Seal

INSTRUCTIONS

1. Indicate the 15-digit PAN based registration number and the name as appearing in the Registration Certificate.

2. In case more than one item is manufactured, additional row may be inserted in each table, wherever necessary.

3. In case the goods are cleared for export under Bond, the details of clearance may be mentioned separately.

4. 8-digit CETSH Number may be indicated under the column CETSH.

5. Wherever quantity codes appear, indicate relevant abbreviations as given below

Quantities	Abbreviations	Quantities	Abbreviations
Centimetre(s)	cm	Metre(s)	M
Cubic centimetre(s)	cm3	Square metre(s)	m2
Cubic metre(s)	m3	Millimeter(s)	mm
Gram(s)	g	Metric tonne	mt
Kilogram	kg	Number of pairs	pa
Kilolitre	kl	Quintal	q
Litre(s)	l	Tonne(s)	t
Thousand in number	Tu	Number	u

 

6. In the column (10) of Table at serial number 3, the assessable value means,

(a) where goods attract ad valorem rate of duty, the value under section 4 of Central Excise Act, 1944 (1 of 1944);

(b) where goods are covered under section 4A of the Act, the assessable value as worked out under MRP after allowing deductions as provided under section 4A of the Act;

(c) in case of goods for which the tariff value is fixed, such tariff value. For example, in case of articles of jewellery or parts of articles of jewellery or both, falling under heading 7113 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), aggregate of first sale values fixed under notification No. 33/2016 Central Excise (N.T.), dated 26.07.2016.

(d) in case of exports under Bond, the ARE-1 /ARE-2 /invoice value.

7. In the case of articles of jewellery or parts of articles of jewellery, the Unit of quantity in column (4), (6), (7), (8) and (9) of the Table at serial number 3 means weight in grams for precious metals and carats for precious stones embedded therein.

8. Details of any other payments like arrears, interest etc. may be mentioned in serial number 6.

[F. No. 354/25/2016 –TRU (Pt.-I)]

(Anurag Sehgal)

Under Secretary to the Government of India