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Seeks to specify return ER-2 under rule 23 (3) of Central Excise Rules, 2017 and rule 11 (3) of CENVAT Credit rules, 2017 in supersession of Notification No. 24/2008-CE (NT)

Central Excise - 24/2017 - Dated:- 9-8-2017 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 24/2017 - Central Excise (N.T.) New Delhi, the 9th of August, 2017 G.S.R.___ (E). - In exercise of the powers conferred by sub-rule (3) of rule 23 of the Central Excise Rules, 2017, and sub-rule (5) of rule 11 of CENVAT Credit Rules, 2017 and in supersession of the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 24/2008-C.E. (N.T .....

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goods cleared and receipt of inputs and capital goods. Form E.R.-2 Original/Duplicate 1. M M Y Y Y Y Return to be submitted by EOU/STP/EHTP/BTP unit for the month of : Central Excise Registration number: Letter of Permission number and date: 2. GST Registration number: 3. Name of the assessee: Address of the unit: 4. Details of manufacture and clearance of goods : Sl. No. Description of goods CETSH No. Unit of Qty. Opening Balance Quantity Manufactured (1) (2) (3) (4) (5) (6) Details of clearanc .....

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n like imported goods Tariff Rate Customs Notification C. Ex. (EOU) Notification Effective Rate BCD amount payable (Rs) Tariff Rate Customs/C.ExNotification C. Ex (EOU) Notification Effective Rate CVD amount Payable (Rs.) No. Sl. No. No. Sl. No. No. Sl. No. No. Sl. No. (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) SAD (Rs.) Other duties (Rs.) Total CENVAT payable (Rs.) (23) (24) (25) 4 B. Details of Physical Exports and export duty paid, if any: Sl. No. Description of good .....

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duty Paid (Rs.) No. Date (1) (2) (3) (4) (5) (6) (7) 1. CENVAT 2. Other duties 3. Export duties 5. Abstract of Account - Current (Cash/ Bank payment): Summary Amount in Rs. (1) (2) Opening Balance Add: TR-6/ GAR-7 Challan payments made in the month (in aggregate) Total aLess: Utilization towards Payment of duties on goods cleared during the month [Vide Details furnished under column No. (3) of the Table at Sl. No. 4C of the Return]mount available Less Utilization towards Other Payments made dur .....

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er unit transfer, if any Wastage or Destroyed (Qty.) Closing Balance (Qty.) Qty. Value (Rs.) Qty. Value (Rs.) (10) (11) (12) (13) (14) (15) (16) 6 B. Details of duty free Imported Inputs received by the unit: Sl. No. Description of goods CETSH No. CTSH No. Unit of Qty. Provisions under which inputs received Opening Balance Receipt during the month C. Ex Notification No. Provision of FTP Qty. Value (Rs.) Duty foregone (Rs.) (1) (2) (3) (4) (5) (6A) (6B) (7) (8) (9) (10) Consumption (Qty.) Cleared .....

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ENVAT (Rs) NCCD (Rs) ADE levied under clause 85 of Finance Act, 2005 (Rs) Additional duty of customs levied under section 3(1) of the Customs Tariff Act, 1975 (Rs) Additional duty of customs levied under section 3(5) of the Customs Tariff Act, 1975 (Rs) (1) (2) (3) (4) (5) (6) 1 Opening 2 Credit of excise duty taken on inputs on invoices issued by manufacturer 3 Credit of excise duty taken on inputs on invoices issued by 1st or IInd stage dealer 4 Credit of CVD taken on imported inputs 5 Total c .....

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hich are exempted from customs duties [in terms of Proviso to Para 3 of notification No. 52/2003- Central Excise both dated 31.3.2003] 2. Amount paid equal to anti-dumping duty foregone on inputs cleared as such into DTA or inputs used in manufacture of goods cleared into DTA 3. Amount of duty paid on debonding of goods 4. Arrears of duty under rule 8 of Central Excise Rules, 2002 5. Other arrears of duty 6. Interest payments under rule 8 of Central Excise Rules, 2002 7. Other interest payments .....

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MENT E.R. 2-Return for the month of M M Y Y Y Y D D M M Y Y Y Y (Name and Signature of the Range Officer with Official Seal) INSTRUCTIONS 1. Indicate the 15-digit PAN based central excise registration number against Sl. No. 1 and the name against Sl. No. 2 as appearing in the Registration Certificate issued by the Central Excise authorities. Letter of Permission number and date may be furnished in Sl. No. 1 as issued by the Development Commissioner. 2. In case more than one item is manufactured, .....

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ds attract ad valorem rate of duty, the value as per proviso to section 3 (1) of Central Excise Act, 1944 (1of 1944); b) where goods attract specific rate of duty, the aggregate invoice value of the goods excluding all taxes; c) in case of combination of ad valorem and specific duties, it is the value under proviso to section 3(1) of the Central Excise Act, 1944 (1 of 1944). 3.2 In column No. (8) of the Table at Sl. No. 3, the value means the value declared in ARE-1/ARE-2. 4. In the Table at Sl. .....

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month and from 10th to the end of the month. (iii) In column No. (7), the details of clearances of goods should be specified separately in accordance with provisions of the Foreign Trade Policy under which such clearances are made. The clearances of goods, which are not similar, cleared under the same provision of the Foreign Trade Policy, should also be specified separately. Further, the details of clearance in the table would also include clearance in DTA which are counted for fulfillment of .....

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r place in India. (v) Where the duty rate is specific and is charged based on specified unit quantity, the same quantity code must be used for showing clearance figures. 5. In case the goods are cleared for export under Bond or Letter of undertaking, the details of clearance may be mentioned separately in the Table at Sl. No. 4B. 6. 8-digit CETSH and CTSH Number may be indicated without any decimal point. 7. Wherever quantity codes appear indicate relevant abbreviations as given below: Quantitie .....

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nputs should be given together in category others . 9. In the Table at Sl. No. 7, original value at the time of import / procurement has to be indicated against particular capital goods whether cleared or destroyed. 10. The details of the challans for duty payment should be mentioned in Table at Sl. No. 4C. Separate challans used for pre-deposit of duty for the purpose of appellate remedy and for other type of payments shall be mentioned in the Table at Sl. No. 9. 11. In column No. (5) of the Ta .....

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