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TMI BlogFOREWORDX X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Central Excise, Coimbatore Zone, Coimbatore - 641018 MESSAGE It gives me immense pleasure to note that the Coimbatore Commissionerate has brought out a booklet containing the vital provisions of the Central Excise law and Procedures for the benefit of new Central Excise registrants on the occasion of the "Central Excise Day -2009". The Commissionerate, ever since its inception in 1983, has always been in the forefront of innovation to serve the Trade and Industry in the best possible manner. I proudly recollect at this juncture that this Commissionerate had brought out the very useful publication of the booklet on Service Tax which subsequently paved the way for Director General of Service Tax to update and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Race Course Road, Coimbatore - 641 018 Ph: (0422) 2223130 Fax: 2220775 email: [email protected] FOREWORD Central Board of Excise and Customs, the governing body for indirect taxation with its three strong arms viz. Customs, Central Excise and Service Tax is the single largest revenue earner for the National exchequer. The total indirect tax revenue during the last fiscal was Rs. 274662 Crores, which accounts for about 51% of the total tax revenue of which the contribution from Central Excise was Rs. 122939 Crores. The Central Excises and Salt Act, 1944 (presently known as the Central Excise Act, 1944 ) was enacted on 24 th February, 1944 by amalgamating 16 legislations governing taxation on various co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m to discharge their functions as responsible tax payers. I take this opportunity to express my sincere thanks and appreciation to the Officers of this Commissionerate who have put in their best efforts in publication of this Guide in a short period of time on the occasion of "The Silver Jubilee Year Central Excise Day Celebrations 2009". I also sincerely thank the Coimbatore District Small Industries Association (CODISSIA) for their support in bringing out this publication. Coimbatore, 24-2-2009. K. ILANGO PRESIDENT Coimbatore District Small Industries Association CODISSIAG.D.NaiduTowers, Huzur Road, Coimbatore - 641 018 MESSAGE Though Central Excise laws have been simplified and ration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit Cenvat credit EOU Export Oriented Unit GTA Goods Transport Agency LUT Letter of undertaking Rules / CER Central Excise Rules, 2002 Rule Rule of the Central Excise Rules, 2002 Section Section of the Central Excise Act, 1944 Tariff Central Excise Tariff Valuation Rules Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 Important statutes governing the taxation on Central Excise: (i) Central Excise Act, 1944 (ii) Central Excise Tariff Act, 1985 (iii) Central Excise Rules, 2002 (iv) Central Excise (Appeals) Rules, 2001 (v) Cenvat Credit Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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