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TMI BlogRedrafting of CBEC’s Supplementary InstructionsX X X X Extracts X X X X X X X X Extracts X X X X ..... s, rebate procedure under exports, bonds/ LUTs etc. It may be noted that considerable time has elapsed since these instructions were last issued and several instructions have lost relevance due to changes in law/ procedures over the past few years. 2. In view of above, it is felt that the CBEC's supplementary instructions need to be revisited and redrafted in light of changes in law/ procedures in the recent years. It has been therefore decided to distribute various chapters in the supplementary instructions amongst different zones. A thorough review of the chapter(s) allotted to the respective zone may be conducted at the zonal level. In this regard, please find enclosed the list of chapters allocated to various zones for compilation and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocedure, exemption from registration etc. 2. Daily Stock Account 3. Invoice System & Procedure 4. Invoices by Dealers etc. 3. Chandigarh Removal of Goods, Payment of duty and Assessment 1. Duty payable on removal, date for determination of duty & tariff valuation etc. 2. Assessment 3. Provisional Assessment 4. Accounts to be kept by assesse 5. Payment obligation etc. 4. Mumbai-I Classification 1. General Rules for interpretation of Tariff 2. Principles of classification 3. Tariff and Rates of Excise duty 4. CETA, 1985 etc. 5. Hyderabad Valuation 1. Tariff value, MRP value, Transaction value 2. Assessable value in Central Excise 3. Remission of Duty on Lost/Destroyed goods 4. Exemption from duty, inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion & Advance Ruling Definitions, powers, procedures, jurisdiction etc. 13. Bangalore/ DGCEI* Search, Seizure, Arrest, Prosecution & compounding 1. Powers, provisions, procedures etc. 2. Provisional release of released goods 3. Prosecution of offences 4. Compounding of offences 14. Cochin Demand Notice/ Show Cause Notice, Adjudication 1. Demand of duty 2. Demand of duty for suppression, misstatement, fraud etc. 3. Demand for shortage of goods/ clandestine removal 4. Power of adjudication, adjudication procedure, Option to pay fine lieu of confiscation etc. 15. Delhi Interest, penalty, confiscation, duty payment under protest 1. Interest provisions 2. Penalty for certain offences 3. General penalty etc. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit 4. Rule 11 : Transitional Pro-visions 5. Rule 12 : Special provisions for North-East Region, Kutch District of Gujarat, State of Jammu and Kashmir and State of Sikkim 6. Rule 12A : Procedure and Facilities for Large Tax Payers 7. Rule 12AA/12AAA : Power to impose restrictions in certain type of cases Registers and Records Details of all House keeping records/registers (copy of format with relevant columns) maintained in each office 22. Kolkata Cenvat Credit 1. Rule 13 : Deemed Credit 2. Rule 14 : Recovery of Cenvat Credit wrongly taken or erroneously refunded 3. Rule 15 and 15A : Confiscation and penalty/ general penalty 4. Rule 16 : Supplementary Provisions 5. Job Work 23. Lucknow Samples Categorization, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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