INDEX

Central Excise Manual

CHAPTER-1				INTRODUCTION
	Part-I		Introduction
		1	Scope of this Manual
		2.	Publishing of Manual and amendments

	Part-II		An Overview of Central Excise
		1.	Brief history and developments
		2.	Administration of Central Excise
		3.	Tax payers' assistance and responsiveness

CHAPTER-2
	Part-I		IntroductionRegistration and E.C.C. Number
		1.	Introduction
		2.	Persons requiring registration
		3.	Exemption from Registration
		4.	Application for Registration
		5.	Filing of Declaration in lieu of registration
		6.	Procedure of Issue of Registration Certificate
		7.	Issue of Registration Certificate.
		8.	Period of Validity of Registration
		9.	Surrender, Cancellation, Suspension or Revocation of Registration
		10.	Lost Registration Certificates

	Part-II		New Excise Control Code [E.C.C. Number]
		1.	Introduction
		2.	Components of New ECC Number
		3.	Procedure for allotment of New ECC

CHAPTER-3			ASSESSMENT, CLASSIFICATION, VALUATION, PROVISIONAL ASSESSMENT, MANNER OF DUTY PAYMENT, ACCOUNT CURRENT, SCRUTINY
	Part-I		Assessment
		1.	Assessment Defined
		2.	Major ingredients of assessment
		3.	Self Assessment
		4.	Date for determination of rate of duty and tariff value

	Part-II		Classification
		1.	Introduction
		2.	Interpretative Rules for classification.
		3.	Powers of the C.B.E.C. to issue orders of classification of goods.

	Part III		Valuation
		1.	Value under the Central Excise Act, 1944
		2.	Transaction Value
		3.	Valuation Rules
		4.	Valuation of Petroleum Products
		5.	Tariff Value
		6.	Value on basis of Maximum Retail Sales Price

	Part IV		Provisional Assessment
		1.	Introduction
		2.	Guidelines and procedure for provisional assessment
		3.	Initiation of Provisional Assessment by Department
		4.	Application of new provisions

	Part V		Manner of payment of duty and Account Current
		1.	Manner of payment of duty
		2.	Account current and procedures relating thereto
		3.	Credit and debit in account current
		4.	Payment of rents, fines or penalties
		5.	Account Code Directory
		6.	Procedure for deposit of Central Excise duties during bank strikes, natural calamities etc.
		7.	Payment by cheque when not permitted .

	Part- VI		Scrutiny of Assessment
		1.	Introduction
		2.	Scrutiny of Assessment

CHAPTER-4			INVOICE SYSTEM
	PART-I
		1.	Introduction
		2.	Removals only on invoice
		3.	Serially numbered invoice
		4.	Number of Invoice copies
		5.	Number of Invoice book
		6.	Authentication of Invoices
		7.	Intimation of serial numbers
		8.	Rounding off of duty in invoice
		9.	Provisions of CENVAT Credit Rules, 2001 regarding availment of credit
		10.	Preparation of invoices when goods dispatched through more than one vehicle because of their size
		11.	Cancellation of invoices

	PART II		TRANSSHIPMENT
		1.	Procedure of Transshipment of goods en route final destination

	PART-III		SPECIAL PROCEDURE FOR REMOVAL OF LIQUID GASES -PASS-OUT SYSTEM
		1.	Special Procedure

CHAPTER-5			CENVAT CREDIT
		1.	Introduction
		2.	Salient features
		3.	Important clarifications

CHAPTER-6			RECORDS AND RETURNS
	PART-I		RECORDS
		1.	Introduction
		2.	Private records

	PART-II		RETURN
		1.	Introduction
		2.	Monthly/Quarterly Return

	PART-III		ELECTRONIC MAINTENANCE OF RECORDS AND PREPARATION OF RETURNS AND DOCUMENTS
		1.	Procedure

CHAPTER 7			EXPORT WITHOUT PAYMENT OF DUTY
	PART-I		GENERAL
		1.	Introduction
		2.	Categories of exports

	PART-II		EXPORT TO ALL COUNTRIES EXCEPT NEPAL AND BHUTAN
		1.	Introduction
		2.	Conditions
		3.	Forms to be used
		4.	Bond Accepting Authority
		5.	Security or surety with bond
		6.	Procedure for clearance from the factory or warehouse
		7.	Sealing of goods and examination at place of despatch
		8.	Distribution of ARE.1 in the case of export from the factory or warehouse
		9.	Distribution of ARE.1 in the case of export from other than factory or warehouse
		10.	Despatch of goods by self-sealing and self-certification
		11.	Export by parcel post
		12.	Examination of goods at the place of export
		13.	Procedure relating proof of export and to re-credit against such proof
		14.	Functioning of Deputy/Assistant Commissioner of Central Excise (Export)

	PART-III		SIMPLIFIED EXPORT PROCEDURE FOR EXEMPTED UNITS
		1.	Introduction
		2.	Filing of declaration
		3.	Documentation
		4.	Proof of Export

	PART-IV		EXPORT TO NEPAL AND BHUTAN WITHOUT PAYMENT OF DUTY
		1.	Introduction
		2.	Places from where goods can be exported
		3.	Forms to be used
		4.	Categories of exports and the conditions and safeguards thereto
		5.	Export Procedure
		6.	Procedure at the Land Customs Station
		7.	Procedure for discharge of bond or the duty liability

	PART-V		MISCELLANEOUS EXPORT PROVISIONS
		1.	Cancellation of export documents
		2.	Re-entry of the goods, cleared for export under bond but not actually exported, in the factory of manufacture.
		3.	Re-import of exported goods for repairs etc. and subsequent re-export
		4.	Entry of goods in another factory of the same manufacturer for consolidation and loading of consignment for export
		5.	Samples of export goods

	PART-VI		MANUFACTURE OF EXPORT GOODS IN BOND
		1.	Introduction
		2.	Conditions and procedures
		3.	Procurement of material
		4.	Removal of materials or partially processed material for processing
		5.	Procedure for export
		6.	Accounts & Returns
		7.	Checks by Customs Officers

CHAPTER-8			EXPORT UNDER CLAIM FOR REBATE
		1.	Introduction
		2.	Categories of exports

	PART-I		EXPORT TO ALL COUNTRIES EXCEPT NEPAL AND BHUTAN
		1.	Export of excisable goods to all countries except Nepal and Bhutan
		2.	Forms to be used
		3.	Procedure for clearance for export
		4.	Sealing of goods and examination at place of despatch
		5.	Distribution of documents (ARE.1)
		6.	Dispatch of goods by self-sealing and self-certification
		7.	Examination of goods at the place of export
		8.	Sanction of claim for rebate by Central Excise
		9.	Export by parcel post
		10.	Filing of rebate claims by electronic declaration and sanction thereof through Electronic Data Inter-change (EDI)

	PART-II		EXPORT TO NEPAL OR BHUTAN
		1.	Introduction