Budget 2011 12 to serve as a transition towards a more transparent and result oriented economic management system in india. Additional duties of excise goods of special importance act, 1957 58 of 1957 4. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Rule 27 of central excise rules 2002, is generously used for penalizing technical lapses. Central excise manual chapter 1 parti, introduction, an overview of central excise, chapter2 parti registration and ecc number, new excise control code ecc number, chapter3 assessment classification valuation provisional assessment, classification, valuation, provisionalassessment, manner of payment of duty and account current, scrutiny of assessment, chapter 4. Click the units details tab and enter the mandatory fields below. Chapter12specialprocedureforspecifiedgoodspartistainlesssteel. In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, the central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column 3 of the table below. Central excise revenue audit manual 23 and 24 5 mcqs books. Exemption under notification no 012011, central excise. Unit name erstwhile central excise notification under which exemption was being availed up to 30. If the recipient is lunatic the payment will be made to the manager appointed dav sr. Dear sirs, any person availing exemption under notification no. V of the excise manual of supplementary instructions issued by the central.
Central excise, rules, tariff, acts, notifications, manual. Alternative fuel mixtures produced after 12312011 can only be. It has been proposed that the draft manual in its present form can be retained as a compendium on customs preventive matters and simultaneously, a. Departmental examination for promotion of ministerial officers to the grade of inspectors of central taxes to be held in february, 2020 reg.
Procedure for electronic filing of central excise and service tax. In exercise of the powers conferred by rule 18 of the central excise rules, 2002, the central government hereby makes the following further amendment in the ministry of finance, department of revenue, notification number 192004 central excise n. It has been proposed that the draft manual in its present form can be retained as a compendium on customs preventive matters. Establishment orders central excise, customs and service tax. Central board of excise and customs home page of central. Central excise and budget 2010 2011 changes made in respect of central excise and ssi units through budget 2010 2011 12 032010, 11. Seniority lists home page of central board of excise and. Appointment to the cadre of inspector of central excise. In the 2016 union budget of india, an excise of duty of 1% without date4 march 2016 the government had earlier proposed an excise duty in the budget 2011 12, which had to be rolled back after massive protests by jewellers.
Arrear recovery manual for central excise, customs and. Central gst, ahmedabad south central excise, ahmedabad. In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, the central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column 3 of the table. In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, the central government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the. Recruitment rules for the posts of superintendent of central excise mandatory training for inspectors reg. With due respect to all those who advocate this view beg to differ. Manual of supplementary instructions in chapter 7, partiii, has prescribed the.
The procedure followed by the officers in the decision making process and different aspects of supervision, accountability for taking decisions are outlined in the central excise manual, the adjudication manual, audit manual, etc. Inauguration of customs canine centre at attari, amritsar by dr. Arrear recovery manual for central excise, customs and service tax page 2 the arrears of revenue have been piling up over the years due to which it has been felt necessary to compile a hand book of all legal provisions, including instructions,on the subjects for guidance and use of the officers. Notifications central board of indirect taxes and customs. Another proposal to amend ceam sent to board by directorate of audit is being examined in the board. Finance minister pranab mukherjee on monday retained the rate of standard excise duty at 10 per cent in the budget for 201112, giving a little respite to industry, which feared a rollback of stimulus measures. Rule 12 filing of return central excise rules, 2002. User manual page 12 of 81 central board of excise and customs thdate. Mandatory efilling of central excise returns in aces. Packaged commodities rules,2011and thus not declared, the duty shall.
Filing of the return by the manufacture of processed yarn, unprocessed fabrics and ready made. Manual filing and processing of bills of entry shipping bills regarding. The scrutiny under aces has also been derived from this manual. Particulars required to be published central excise. Refixation of seniority of superintendents of chandigarh zone in all india seniority list of superintendent of central excise for the period 01. The automation of central excise and service tax aces is a mission mode project under the. Notifications home page of central board of excise and. Such procedures are contained in the cbecs central excise manual and various notifications circulars issued by the board from time to time. Central excise manuals ready reckoners home list manuals central excise this law all income tax gst customs fema companies law indian laws wealthtax service tax cenvat credit central excise. E in exercise of the powers conferred by rule 12 of the central excise rules, 2002 and subrule 7 of rule 9 of the cenvat credit rules, 2004, the central board of excise.
I an overview of the central excise law and procedures 1 introduction 9 2 registration 10 3 levy of central excise duty 12 4 exemption from payment of duty 14 5 removal of goods 15 6 manner of payment of duty 17 7 records 19 8 returns 20 9 demand of duty and erroneous refunds 22 10 refunds 23 11 export procedures and benefits 25 12 excise audit. Staff recruitment central excise, customs and service tax. Central excise revenue audit manual chapters 20, 22, 23 and 24 5 mcqs books recommended. Manuals home page of central board of excise and customs. Latest indian central excise, cenvat credit rules, tariff, acts, notifications. Eximkey india dgft, customs, excise, export import policy. For the sake of uniformity and ease of reference, the salient features of examination of export goods and factory stuffing procedure are outlined as under. The central excise manual prescribed that the department should.
Central excise manual chapter 1 parti, introduction, an overview of central. Central excise, customs and service tax official website of cochin. Budget 201112 highlights of amendment in excise duty. To, all chief commissioners and directors general under the central board of excise and customs. Gross domestic product gdp estimated to have grown at 8. Excise duty retained at 10%, more items to be taxed. Central excise, rules, tariff, acts, notifications, manual, circular. Seeks to supersede notification number 32005central excise dated 09. Appointment to the cadre of inspector of central excise offer of appointment. Recruitment to the grade of inspector of central excise. Procedure for demand recovery of dues of central excise. Many subscribe to the view that when penalty is imposed under rule 27 for say, delayed filing of returns, the penalty is payable. In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, the central government on being satisfied that it is necessary in the public. Revised draft manual received from the working group is under examination.
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