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Central Excise Practice Manual
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Central Excise Practice Manual

Ch. No.

Topic

1

Some important forms, due dates and frequency thereof

2

Types of Duties

3

Basic Concept of Central Excise

4

Classification of Excisable Goods

5

Deemed Manufacture (Process which amounts to manufacture)

6

Process which do not amount to manufacture

7

SSI Units - Basics

8

SSI Units - Calculation of Turnover

9

SSI Units and Brand Name

10

SSI Units and Job Work

11

SSI Units and Export benefits

12

Registration Requirements – Manufacturer / Traders etc.

13

Types of Excise Duty

14

Valuation of Excisable goods – An overview

15

Valuation – Transaction Value – Section 4

16

Valuation – MRP Based Value – Section 4A

17

Compounded Levy Scheme (Capacity based duty)

18

Production Storage and Accounting of Finished Goods manufactured

19

Scrap / Wastage arising out of the manufacturing process

20

Excise Invoice / Removal of Excisable Goods

21

Assessment / Provisional Assessment

22

Payment of Duty

23

Payment of duty under protest

24

Removal of Samples

25

Repair / Return / Re-entry of Goods

26

Records, Returns and Documents

27

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

28

Warehousing of Goods

29

Export of Excisable Goods - Under claim of rebate

30

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

31

Export of Excisable Goods - Advance Licence / DEEC holder

32

Export of Excisable Goods - Warehousing

33

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

34

Export to Nepal and Bhutan

35

Job Work under Central Excise

36

Destruction of Goods

37

Remission of Duty

38

Advance Rulings

39

Bonds under Central Excise

40

Trading Activity and / or First Stage / Second Stage Dealers

41

Refund of Excise Duty

42

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

43

Enquiry / Interrogation / Investigation

44

Raids / Search / Seizure

45

Demand / Show Cause Notice / Adjudication / Appeals

46

Payment of Interest

47

Settlement Commission

48

Offence and Penalties under Central Excise

49

Special Exemption Schemes – North East and J & K

50

Special Exemption Schemes – Uttranchal and Himachal Pradesh

51

Special Exemption – EOU / STP etc.

 
 
 
 
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