Central Excise Manual
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CHAPTER-1 |
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INTRODUCTION |
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Introduction |
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An Overview of Central Excise |
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CHAPTER-2
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IntroductionRegistration and E.C.C. Number |
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4. |
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5. |
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6. |
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7. |
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8. |
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9. |
Surrender, Cancellation, Suspension or Revocation of Registration |
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10. |
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New Excise Control Code [E.C.C. Number] |
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1. |
Introduction | |
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2. |
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CHAPTER-3 |
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ASSESSMENT, CLASSIFICATION, VALUATION, PROVISIONAL ASSESSMENT, MANNER OF DUTY PAYMENT, ACCOUNT CURRENT, SCRUTINY |
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Assessment |
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3. |
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4. |
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Classification |
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Powers of the C.B.E.C. to issue orders of classification of goods. |
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Valuation |
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4. |
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5. |
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6. |
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Provisional Assessment |
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Manner of payment of duty and Account Current |
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5. |
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6. |
Procedure for deposit of Central Excise duties during bank strikes, natural calamities etc. | |||
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7. |
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Scrutiny of Assessment |
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2. |
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CHAPTER-4 |
INVOICE SYSTEM |
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2. |
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3. |
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4. |
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5. |
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6. |
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7. |
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8. |
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9. |
Provisions of CENVAT Credit Rules, 2001 regarding availment of credit |
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10. |
Preparation of invoices when goods dispatched through more than one vehicle because of their size |
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11. |
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TRANSSHIPMENT |
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Procedure of Transshipment of goods en route final destination |
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SPECIAL PROCEDURE FOR REMOVAL OF LIQUID GASES -PASS-OUT SYSTEM |
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CHAPTER-5 |
CENVAT CREDIT |
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CHAPTER-6 |
RECORDS AND RETURNS |
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RECORDS |
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RETURN |
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2. |
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ELECTRONIC MAINTENANCE OF RECORDS AND PREPARATION OF RETURNS AND DOCUMENTS |
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CHAPTER 7 |
EXPORT WITHOUT PAYMENT OF DUTY |
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GENERAL |
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2. |
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EXPORT TO ALL COUNTRIES EXCEPT NEPAL AND BHUTAN |
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4. |
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5. |
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6. |
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7. |
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8. |
Distribution of ARE.1 in the case of export from the factory or warehouse |
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9. |
Distribution of ARE.1 in the case of export from other than factory or warehouse |
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10. |
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11. |
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12. |
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13. |
Procedure relating proof of export and to re-credit against such proof |
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14. |
Functioning of Deputy/Assistant Commissioner of Central Excise (Export) |
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SIMPLIFIED EXPORT PROCEDURE FOR EXEMPTED UNITS |
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3. |
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4. |
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EXPORT TO NEPAL AND BHUTAN WITHOUT PAYMENT OF DUTY |
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3. |
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4. |
Categories of exports and the conditions and safeguards thereto |
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5. |
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6. |
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7. |
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MISCELLANEOUS EXPORT PROVISIONS |
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Re-import of exported goods for repairs etc. and subsequent re-export |
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4. |
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5. |
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MANUFACTURE OF EXPORT GOODS IN BOND |
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3. |
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Removal of materials or partially processed material for processing |
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6. |
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7. |
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CHAPTER-8 |
EXPORT UNDER CLAIM FOR REBATE |
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2. |
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| EXPORT TO ALL COUNTRIES EXCEPT NEPAL AND BHUTAN | ||||
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Export of excisable goods to all countries except Nepal and Bhutan |
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2. |
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3. |
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4. |
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5. |
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6. |
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7. |
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8. |
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9. |
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10. |
Filing of rebate claims by electronic declaration and sanction thereof through Electronic Data Inter-change (EDI) | |||
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EXPORT TO NEPAL OR BHUTAN |
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3. |
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4. |
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5. |
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6. |
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SPECIAL PROCEDURE FOR STORE FOR CONSUMPTION ON BOARD AN AIRCRAFT ON FOREIGN RUN |
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MISCELLANEOUS |
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2. |
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3. |
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4. |
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EXPORT UNDER CLAIM FOR REBATE OF DUTY ON EXCISABLE MATERIAL USED IN THE MANUFACTURE OF EXPORT GOODS |
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3. |
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4. |
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5. |
Removal of materials or partially processed material for processing |
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6. |
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8. |
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9. |
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10. |
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SPECIAL PROCEDURE FOR EXPORT OF TEA UNDER CLAIM OF REBATE |
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CHAPTER 9 |
REFUND |
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2. |
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3. |
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4. |
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5. |
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6. |
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CHAPTER 10 |
WAREHOUSING |
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GENERAL |
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2. |
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3. |
Procedure for warehousing of excisable goods removed from a factory or a warehouse |
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4. |
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7. |
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8. |
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9. |
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EXPORT WAREHOUSING |
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6. |
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7. |
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8. |
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CHAPTER 11 |
SAMPLES |
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6. |
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7. |
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8. |
Procedure for testing and re-testing of samples drawn by the Department | |||
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9. |
Clearance of model/proto-type without payment of duty for trial etc. |
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10. |
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CHAPTER 12 |
SPECIAL PROCEDURE FOR SPECIFIED GOODS |
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STAINLESS STEEL PATTIS/PATTAS, AND ALUMINIUM CIRCLES |
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6. |
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7. |
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8. |
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9. |
Provision regarding factories ceasing to work or opting for the normal procedure |
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10. |
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EMBROIDERED FABRICS |
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6. |
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7. |
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8. |
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9. |
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10. |
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11. |
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12. |
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13. |
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COMPOUNDED LEVY ON INDEPENDENT TEXTILE PROCESSORS |
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DUTY ON READYMADE GARMENTS |
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3. |
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MATCHES |
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3. |
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4. |
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5. |
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6. |
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7. |
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8. |
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9. |
Removal of matches bearing Central Excise Stamps purchased on credit |
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CHAPTER 13 |
DEMAND NOTICE/SHOW CAUSE NOTICE, ADJUDICATION, INTEREST, PENALTY,CONFISCATION, SEIZURE, DUTY PAYMENT UNDER PROTEST |
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DEMAND NOTICE/SHOW CAUSE NOTICE |
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ADJUDICATION |
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2. |
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INTEREST, PENALTY, CONFISCATION, DUTY PAYMENT UNDER PROTEST |
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CHAPTER 14 |
BONDS AND LETTER OF UNDERTAKING |
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4. |
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5. |
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6. |
Execution of bond by Government Undertaking or Autonomous Corporations |
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10. |
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CHAPTER 15 |
EXCISE AUDIT 2000 |
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CHAPTER 16 |
APPEALS |
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Production of additional evidence before Commissioner (Appeals) |
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8. |
Appeal to Appellate Tribunal against order of Commissioner (Appeals) |
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10. |
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11. |
Revision Application | |||
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12. |
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| 13. | Appeal to Supreme Court | |||
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CHAPTER 17 |
SEARCH, SEIZURE, ARREST AND PROSECUTION |
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SEARCH AND SEIZURE |
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Introduction | |||
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ARREST AND PROSECUTION |
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2. |
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CHAPTER 18 |
MISCELLANEOUS PROVISIONS |
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PART I |
REMISSION OF DUTY AND DESTRUCTION OF GOODS |
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PART II |
OVER TIME FEE |
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PART III |
RECOVERY OF DUES |
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PART IV |
RETURN OF DUTY PAID GOODS TO THE FACTORY |
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1. |
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