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Central Excise Practice Manual (OLD)
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Central Excise Practice Manual (OLD)

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  1. 1. Central Excise Practice Manual (OLD)

  2. Some important forms, due dates and frequency thereof
  3. Types of Duties
  4. Basic Concept of Central Excise
  5. Classification of Excisable Goods
  6. Deemed Manufacture (Process which amounts to manufacture)
  7. Process which do not amount to manufacture
  8. SSI Units - Basics
  9. SSI Units - Calculation of Turnover
  10. SSI Units and Brand Name
  11. SSI Units and Job Work
  12. SSI Units and Export benefits
  13. Registration Requirements – Manufacturer / Traders etc.
  14. Types of Excise Duty
  15. Valuation of Excisable goods – An overview
  16. Valuation – Transaction Value – Section 4
  17. Valuation – MRP Based Value – Section 4A
  18. Compounded Levy Scheme (Capacity based duty)
  19. Production Storage and Accounting of Finished Goods manufactured
  20. Scrap / Wastage arising out of the manufacturing process
  21. Excise Invoice / Removal of Excisable Goods
  22. Assessment / Provisional Assessment
  23. Payment of Duty
  24. Payment of duty under protest
  25. Removal of Samples
  26. Repair / Return / Re-entry of Goods
  27. Records, Returns and Documents
  28. Removal of Goods without Payment of Duty / Concessional Rate of duty
  29. Warehousing of Goods
  30. Export of Excisable Goods - Under claim of rebate
  31. Export of Excisable Goods under Duty Drawback (DBK) or DEPB
  32. Export of Excisable Goods - Advance Licence / DEEC holder
  33. Export of Excisable Goods - Warehousing
  34. Export of Excisable Goods - Cancellation of Export / Re-entry of goods
  35. Export to Nepal and Bhutan
  36. Job Work under Central Excise
  37. Destruction of Goods
  38. Remission of Duty
  39. Advance Rulings
  40. Bonds under Central Excise
  41. Trading Activity and / or First Stage / Second Stage Dealers
  42. Refund of Excise Duty
  43. Audit under Central Excise (CERA / EA-2000) / How to handle audit
  44. Enquiry / Interrogation / Investigation
  45. Raids / Search / Seizure
  46. Demand / Show Cause Notice / Adjudication / Appeals
  47. Payment of Interest
  48. Settlement Commission
  49. Offence and Penalties under Central Excise
  50. Special Exemption Schemes – North East and J & K
  51. Special Exemption Schemes – Uttranchal and Himachal Pradesh
  52. Special Exemption – EOU / STP etc.
  53. 2. Central Excise Guide for the new registrants (OLD)

  54. FOREWORD
  55. INTRODUCTION
  56. REGISTRATION
  57. LEVY OF CENTRAL EXCISE DUTY
  58. EXEMPTION FROM PAYMENT OF DUTY
  59. REMOVAL OF GOODS
  60. PAYMENT OF DUTY
  61. RECORDS
  62. RETURNS
  63. DEMAND OF DUTY AND ERRONEOUS REFUNDS
  64. REFUNDS
  65. EXPORT PROCEDURES AND BENEFITS
  66. EXCISE AUDIT 2000
  67. SEARCH, SEIZURE, ARREST AND PROSECUTION
  68. CONFISCATION AND PENALTY
  69. APPEAL AND REVISION APPLICATION
  70. MISCELLANEOUS MATTERS
  71. DOs AND DON'Ts ON CENVAT CREDIT
  72. AN OVERVIEW OF CENVAT CREDIT RULES, 2004
  73. Inputs, Capital Goods, Input Services
  74. Specified duties on which Cenvat credit can be taken:
  75. Transitional provision (Rule 11 of the CCR):
  76. Utilization of the credit (Rule 3(4) of the CCR):
  77. Removal of Credit availed inputs/capital goods (Rule 3(5) of the CCR):
  78. Restriction on availment / utilization of Credit (Rule 3(7)) of the CCR):
  79. Conditions for allowing Cenvat Credit (Rule 4 of the CCR):
  80. Obligation of the manufacturer of dutiable and exempted goods and provider of taxable and exempted services (Rule 6 of the CCR):
  81. Movement of inputs/capital goods (Rule 5(5)(a) of the CCR):
  82. Storage of inputs outside the factory of the manufacturer (Rule 8 of the CCR):
  83. Removal of final products from the job worker's premises (Rule 4(6) of the CCR):
  84. Refund of Cenvat Credit (Rule 5 of the CCR):
  85. Documents and Accounts (Rule 9 of the CCR):
  86. Maintenance of Records (Rule 9 of the CCR):
  87. Burden of proof for admissibility of Cenvat credit (Rule 9(5) of the CCR):
  88. Transfer of credit (Rule 10 of the CCR):
  89. Recovery of credit wrongly taken (Rule 14 of the CCR):
  90. Confiscation and penalty (Rule 15(1) and 15 (2) of the CCR):
  91. Important points relating to Cenvat Credit:
  92. DATES TO REMEMBER
  93. INTEREST AND PENAL PROVISIONS - Under the Central Excise Act, 1944:
  94. INTEREST AND PENAL PROVISIONS - Under the Central Excise Rules, 2002:
  95. INTEREST AND PENAL PROVISIONS - Under the Cenvat credit Rules, 2004:
  96. FAQ ON CENTRAL EXCISE
  97. 3. 100% Export Oriented Unit Scheme - 100% EOU Scheme (OLD)

  98. Abbreviations Used
  99. Background, Objectives and Incentives/facilities available to EOUs
  100. Setting up of EOU, Minimum Investment Criterion and Approvals
  101. Conversion of DTA unit to EOU Unit
  102. Administrative Control
  103. Customs Bonding
  104. Procedure for bonding
  105. Manufacture in Bond
  106. B-17 Bond, Bond Amount, Execution of Bond, Waiver of Bank Guarantee, Acceptance of the Bond, Bond Register
  107. Re-warehousing of goods imported or procured indigenously by EOUs
  108. Payment of Cost Recovery Charges or Merchant Overtime (MOT)
  109. Duty Free Procurement
  110. Issuance of Pre-authenticated CT-3 Books
  111. Availment of CENVAT Credit
  112. Import by EOU/EHTP/STP Units
  113. Into-bond Bill
  114. Period of Utilization
  115. Export by EOU/EHTP/STP Units
  116. Self Certification of Export Cargo
  117. Export through Courier, Export through Post, Export through Electronic Mode
  118. Agricultural & Aquaculture Units
  119. Granite Sector Units
  120. STP/EHTP Scheme
  121. Sub-contracting of Production or production Process by EOU to DTA unit and Job-working by EOU for DTA unit.
  122. Requirement of Bank Guarantee by EOU
  123. Permission for Job work
  124. Removal of Jigs/Moulds/Dies to Job-worker premises
  125. Export of goods from Job-worker’s Premise
  126. Job working facility to Gems and Jewellery EOUs
  127. Job-Working Abroad
  128. Job-work by EOU for DTA Unit
  129. DTA sale by EOUs - Duty Leviability on DTA Sales
  130. DTA sale entitlement
  131. DTA sale in case of Gems and Jewellery units
  132. Prohibition on DTA Sale for Specified EOUs
  133. Advance DTA Sale
  134. Valuation of Goods sold in DTA
  135. Duty to be paid on DTA sale made
  136. DTA sale of goods manufactured wholly out of Indigenous raw material
  137. DTA sale of By-product & Rejects
  138. DTA sale of Rags, Trimmings and Tailor cuttings
  139. DTA sale of specified miscellaneous goods
  140. DTA sale by Gems and Jewellery EOUs
  141. Other DTA sales
  142. Important Points to be noted regarding DTA Sale by EOUs
  143. Monitoring & Control of EOU; Debonding of EOUs
  144. Role of Development Commissioner
  145. Role of Central Excise Department
  146. Export obligation for EOUs
  147. Provision for NFE Calculation [Net Foreign Exchange Earnings]
  148. Supplies though not Import, but treated as Import for NFE purpose
  149. Supplies though not Export, but treated as Export for NFE purpose
  150. Guideline for monitoring performance of EOUs
  151. Action for shortfall in achievement of NFE after 3rd year of commencement
  152. Monitoring of Utilization of Goods Imported or Procured Duty Free
  153. Accountal of inputs in accordance with Standard Inputs-Output Norms (SION)
  154. Monitoring other than NFE
  155. Issuance of SCN against EOUs
  156. Debonding from EOU Scheme
  157. Depreciation of Debonded Capital goods of Computer & Computer Peripheral
  158. Depreciation in cases where NFE has not been achieved
  159. Relevant Date for payment of duty at the time of De-bonding
  160. Debonding in cases where SCN is pending for Adjudication
  161. Important changes in EOU Scheme in 2013
  162. Important changes in EOU Scheme in 2014
  163. Comparison of EOU and SEZ Schemes
  164. 4. Compounding of Offences under Indirect Tax Laws (OLD)

  165. Introduction
  166. Summary of the Legal Provisions at a Glance
  167. Legal Provisions - Under Customs Act, 1962
  168. Legal Provisions - Under Central Excise Act, 1944
  169. Legal Provisions – Under Service Tax (Finance Act, 1994.)
  170. Person accused of certain specified offences not eligible for compounding of offences
  171. Procedure for launching of prosecution
  172. Compounding amount - Under Customs Act, 1962
  173. Compounding amount - Under Central Excise Act, 1944
  174. Compounding amount - Under Service Tax Provision
  175. Rejection of application for compounding
  176. Time limit prescribed for disposal of application for compounding of offences?
  177. Withdrawal of the immunity granted from prosecution under Compounding provision
  178. Can Appeal be filed by the applicant against the order passed by the Compounding authority?
  179. Can Departmental officer apply for Compounding of offences?
  180. Text of Compounding Rules and Circulars
  181. 5. E-payment of Indirect Taxes (OLD)

  182. Introduction
  183. Relevant Legal Provisions at a Glance
  184. Historical Perspective: Service Tax
  185. Historical Perspective: Central Excise
  186. Historical Perspective: Customs
  187. Procedure for E-payment of Service Tax and Central Excise Duty
  188. Procedure for e-payment of Customs Duty
  189. Banks authorized to collect Central Indirect Taxes
  190. Provisions in case of non-compliance or failure to pay Service Tax
  191. Provisions in case of non-compliance or failure to pay Central Excise Duty
  192. Provisions in case of non-compliance or failure to pay Customs Duty
  193. Role of Banks
 
 
 

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