Contents
  1. Central Excise Rules, 2002
  2. Central Excise Rules, 2002
  3. central Excise manual
  4. Central Excise Rules 2002

CENTRAL EXCISE RULES, [Notification No. 4/C.E. (N.T.) dated as amended by. 06/C.E. (N.T.) dated , 12/C.E. . Central Excise (N.T) dated the 12th October, , published vide G.S.R. (See Rule 12 of the Central Excise Rules, and rule 9 (7) of. supersession of the Central Excise Rules, , except as respects under the Act or these rules on any other Central Excise Officer who is.

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Central Excise Rules 2002 Pdf

(i) the manufacturer under the cover of an invoice issued in terms of the provisions of Central Excise. Rules, or from the depot of the said. Rule 11 of the Central Excise Rules, as amended. Digitally signed invoices or documents either in PDF format or the hard copy of. CENTRAL EXCISE RULES Giridhar's Original notification no 4/ dated Rule irtrimuzcomcomp.ga title, extent and commencement.

An Overview of Central Excise 1. The tax is admi! The taxable event under the Central Excise law is 'manufacture' and the liability of Central Excise duty arises as soon as the goods are manufactured. Introduction of Self-Removal procedure was a watershed in the excise procedures. Another major change was brought about in , when the Self-Assessment system was introduced. This system is continuing at the present time. The assessee himself assesses his Tax Return and the Department scrutinizes it or conducts selective audit to ascertain correctness of the duty payment. Even the classification and value of the goods have to be merely declared by the assessee instead of obtaining approval of the same from the Department. With the introduction of the new rules, several changes have been effected in the procedures. The new procedures are simplified. There are less numbers of rules, only 37, in all, as compared to earlier. Classification declaration and Price declarations have also been dispensed with, the CENV AT Declaration having been earlier dispensed with in the year itself. Circular No. For details, Chapter 12 of Central Excise Manual may be referred to. However, these provisions are no longer applicable.

The assessee himself assesses his Tax Return and the Department scrutinizes it or conducts selective audit to ascertain correctness of the duty payment. Even the classification and value of the goods have to be merely declared by the assessee instead of obtaining approval of the same from the Department.

With the introduction of the new rules, several changes have been effected in the procedures. The new procedures are simplified.

There are less numbers of rules, only 37, in all, as compared to earlier. Classification declaration and Price declarations have also been dispensed with, the CENV AT Declaration having been earlier dispensed with in the year itself. Circular No. For details, Chapter 12 of Central Excise Manual may be referred to. However, these provisions are no longer applicable. Administration of Central Excise 2. Each Central Excise Division will have one tax clinic for small-. The said clinic is a step towards educating the small scale manufacturers about their legal responsibilities, guiding them in their conduct of tax administration and breaking the communication wall if any, between the small scale manufacturers and tax administrators.

Introduction 1.

Central Excise Rules, 2002

Legal Provisions: 2. For all practical purposes, the legal provisions contained in rule 9 of the Central Excise Rules, govern the scheme of registration. This rule is reproduced below: Registration - 1 Every person, who produces, manufactures, carries on trade, holds private store-room or warehouse or otherwise uses excisable goods, shall get registered; Provided that a registration obtained under rule of the Central Excise Rules, or rule 9 of the Central Excise No.

Persons Requiring Registration: 3. This is not an exhaustive list of indicators nor is each indicator necessary in each case, The Commissioner has to decide the issue case by case. However, in the case of liquid and gaseous products, availability of godown before grant of registration should not be insisted upon. Exemption from Registration: 4. The exemption. However, such units will be required to give a declaration Annexure-1 once the value of their clearances reaches the specified limit which is Rs.

As a result, the system of accepting the said concept is still prevalent under excise law. In such cases the procedure prescribed under Notification No. The principal manufacturer who hasundertaken to comply with the procedural formalities will have to maintain separate accounts in respect of goods manufactured on his own account and goods manufactured on behalf of the loan licensee.

However, the principal manufacturer has to aggregate the clearances made by him together with clearances made on behalf of the loan licensees with regard to eligibility as well as exemption limit. In other words, the clearances made on behalf of the loan licensee have to be clubbed with that of the principal manufacturer by the manufacturer from one or more factories and from the factory by one or more manufacturers.

Board has prescribed a new procedure from 1. The salient features of the new Registration process are detailed as follows: - 5.

This has been introduced with effect from 1. Other EOUs which have no inter-linkage with the domestic tariff area shall continue to be treated as deemed registered and need not obtain the 15 digit PAN-based Registration Number.

Accordingly, for the purpose of Registration process and for handling the matters relating to the provisions of Central Excise law including.

With effect from 1.

Central Excise Rules, 2002

For this purpose, option boxes are provided for new Registration or amendments. In case the Application Form is used to carry out amendments to the j 1 information given earlier, the registrant must furnish his Registration Number so that the system can recall the earlier Application Form to carry out the desired amendment s.

In case of any change, it would be necessary to obtain another Declaration reflecting the change and effective date. The instructions relating to filling up of Application for Registration may be gone through carefully before filling up the Form. Suitable entry will be made of the action taken in the record to be maintained for the purpose.

As seen, normal time taken to complete the data entry of a application for Registration is 30 minutes and it would be possible to hand over the Registration Certificate immediately upon completion of the data entry.

Later, the Registration Certificate shall either be sent to the assessee by Registered Post or handed over personally to him next worklnq day, as per his choice to be indicated upon the Application Form. The new Form was notified vide notification NO. In comparison to the existing Registration application Form, this format seeks information only about the registrant The 15 Registration Form-IA. It is also prescribed that the Registration Form may be handed over by the trade and industry Associations in the Commissionerate headquarters where these may be processed by a special cell.

Vide Circular No. The applications for Registration of the members can be collected by the Associations and handed over at the Divisional headquarters where the Registration would be issued. As a measure of trade facilitation, a simpler application form exclusively for hand rolled cheroot of tobacco manufacturers has been notified vide notification No. In comparison to the existing Registration application Form, this format seeks information of paramount importance only from the registrant.

The Registration Form-1 B, as notified now, shall be used for the new registrants in the manufacture of hand rolled cheroots of tobacco only. In these categories, those who are already registered need not apply afresh.

Further, the normal procedure of grant of PAN based Registration is not to be strictly adhered to while granting Registration to the new registrants in manufacture of hand rolled cheroots of tobacco and in textile sector as detailed above.

In other words, Registration should be given in the absence of PAN, if not available. Hence, it shall be the responsibility of the jurisdictional Divisional Officer to grant the Registration to such units. For this purpose the same process wouldbefollowea, as indicated hi paragraph 5,4 above. The Range Officer along with the Sector Officer shall verify the declared address and premises. If found in order, he will certify the correctness thereof on the Duplicate copy of the Application for Registration and -append his dated signature thereon.

A Copy thereof will be sent to the Divisional Office for Record. The name of the officer doing the verification and the date of verification shall also be entered into the system. Any major discrepancy, such as fake address, non -existence of any Factory etc. Accordingly, the concerned Officer must at the stage of grant of this licence also carry out the verification required from the point of view of Central Excise Registration, if required, so as to avoid repeat visit to the unit.

Power of Court to publish name, place of business, etc. Presumption of culpable mental state. Relevancy of statements under certain circumstances.

central Excise manual

Power of Courts to order forfeiture. The Central Excise Act, Recovery of sums due to Government. Interest on delayed payment of duty. Penalty for short-levy or non-levy of duty in certain cases. Claim for refund of duty. Allied Photographics India Ltd. Interest on delayed refunds. Appellate Tribunal 4[, National Tax Tribunal] or any Court against an order of the Assistant Commissioner of Central Excise, under sub-section 2 of section 11B, the order passed by the Commissioner Appeals , Appellate Tribunal or, as the case may be, by the Court shall be deemed to be an order passed under the said sub-section 2 for the purposes of this section.

Power not to recover duty of excise not levied or short-levied as a result of general practice.

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Duties of excise collected from the downloader to be deposited with the Central Government. Interest on the amounts collected in excess of the duty.

Central Excise Rules 2002

Provisional attachment to protect revenue in certain cases. Application of the provisions of Act 8 of to Central excise duties.

Price of goods to indicate the amount of duty paid thereon. Presumption that incidence of duty has been passed on to the downloader. Consumer Welfare Fund.

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