Procedural issues related to Central Excise Duty on Pens - Regarding.

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..... ees paying 1% Central Excise Duty S. No. Issue/Query Clarification 1. Whether Registration is allowed on the basis of DIGITAL Certificates (Digitally Signed) which can be downloaded and be accepted as Original whereby it reduces the registration time and helps the new registrants? Presently digitally signed registration certificate are not being issued. However, the request is being forwarded to Directorate of Systems for examining the feasibility of the same. 2. Whether an assessee can clear/sell/remove excisable goods immediately after online registration is completed and central excise regist .....

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..... use at a time unless otherwise allowed by the AC/DC Central Excise; (iv) Before making use of the invoice book serial numbers of the same have to be informed to the jurisdictional Superintendent Central Excise. 4. Whether an assessee who is covered under Central Excise duty rate of 1% need not maintain any specific records like RG 23 Registrars, PLA register etc? Rule 10 of the Central Excise Rules, 2002 prescribes that every Central Excise assessee is required to maintain proper records on a daily basis in a legible manner indicating the particulars regarding description of goods produced for manufactured, opening balance, quantity produced or manufactured, inventory of goods, .....

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..... 7. Whether for the export of goods covered under 1% Central Excise Tariff, ARE-1 procedure has to be complied with? Simplified procedure for exports is available for units exempted from paying duty by notification granting exemption based on volume of clearances for home consumption. Such units only are exempted from complying ARE-1 procedure. Issue 2 :- CVD on fountain pen ink ball pen ink should be reduced from 5% to 1% The domestic producers of fountain pen inks and ball pen inks have the option of paying duty @ 1% without availing CENVAT facility or paying 5% duty with CENVAT Credit. Inks on which the duty @ 5% is paid with the CENVAT facility are at par with the imports .....

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