As 17th march 2012 is applicable date for excise duties, it increases administrative work on part of accountants and admin staff for invoice preparation and any changes thereto, the hike will not be applicable for the stock in existence at 16th march 2012 because excise is applicable on manufacturing of products though it is paid at the time of. Format declaration to be filed by a manufacturer of biris availing benefit of exemption from excise duty under sl. Seeks to supersede notification number 32005 central excise dated 09. Moreover, imprisonment up to 7 years minimum 6 months can be imposed rule 25 of central excise rules, 2002 and section 9 of the central excise act, 1944. Shillong, the 29th september, 2014 jurisdiction of the chief commissioner, central excise, shillong zone consequent upon cadre restructuring a. 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. Mar 23, 2012 as 17th march 2012 is applicable date for excise duties, it increases administrative work on part of accountants and admin staff for invoice preparation and any changes thereto, the hike will not be applicable for the stock in existence at 16th march 2012 because excise is applicable on manufacturing of products though it is paid at the time of. Arrears, during the years 2012 to 201415, is depicted below. Additional duties of excise textiles and textile articles act, 1978. Indias premier portal on central excise matters notification no 062006ce dated 1.
This system has ensured more transparency, provided. Central excise there is no need to file any declaration regarding stocks held on that day. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. 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. Central excise duties and their reduced accounting codes sharable duties i. May 16, 2012 government of india ministry of finance department of revenue notification no. Central excise notifications circulars public notices. Serial number of excise invoices will continue uninterrupted for the current financial year up to 31st march, 2012. Import export data, export import shipment data from customs. Ministry of finance department of revenue notification no. In exercise of the powers conferred by section 37 of the central excise. An important restriction on this power is article 265 of the constitution. In pursuance of rule 12ccc of the central excise rules, 2002, and rule 12aaa of the cenvat credit rules, 2004, and in supersession of the notification of the government of india in the ministry of finance, department of revenue no.
Central excise, rules, tariff, acts, notifications, manual. Details of manufacturing process undertaken by the manufacturer along with the address of. Central excise manual 2012 printable 2019 reading free at pedromoreno. 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. Government of india ministry of finance department of revenue new delhi, dated 8 th may, 2012. The performance of the department in respect of recovery of central excise arrears, during the years 2012 to 201415, is depicted below. 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.
In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, read with subsection 3 of section 3 of the additional duties of excise goods of special importance act, 1957 58 of 1957 and subsection 3 of section 3 of the additional duties of excise textiles and textile articles act. In case fedex do not service your pin code, your order shall be serviced by overnight express. In exercise of the powers conferred by rule 18 of the central excise rules, 2002 and in supersession of the ministry of finance, department of revenue, notification no. Central excise manual 2012 printable 2019central excise manual 2012 printable 2019 is most popular ebook you want. Central excise act, 1944 was enacted on 24th february, 1944 by amalgamating 16 legislations governing taxation on various commodities.
Eximkey india dgft, customs, excise, export import policy. Cess on cotton fabrics 00380050 18 cess on bidi 00380056. Additional duties of excise goods of special importance act, 1957 58 of 1957 4. 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 notification of the government of india in the ministry of finance department of revenue, no. Date of applicability of changes in excise and custom rates.
Taxes in india are levied by the central government and the state governments. Manual scrutiny of service tax returns from august 1. Latest indian central excise, cenvat credit rules, tariff, acts. The standard rate of central excise duty for nonpetroleum products has. In exercise of the powers conferred by subsection 1 and 2 of section 4a of the central excise act, 1944 1 of 1944, the central government, hereby makes the following further amendments in the notification of the. The authority to levy a tax is derived from the constitution of india which allocates the power to levy various taxes between the central and the state. E in exercise of the powers conferred by subsection 1 of section 5a of the central.
Central tax seeks to give effect to the provisions of rule 87 and form gst pmt09 of the cgst rules, 2017. India new budget 2012 online export import data search select period last day last week last month last year last 7 days last 30 days janmar 2016 janmar 2014 janmar 2015 custom. Budget 2012 important changes in central excise duty taxguru. In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944 and section 94 of the finance act, 1994 32 of 1994, the central government, hereby makes the following rules further to amend the cenvat credit rules. Central excise manual chapter 1 parti, introduction, an overview of central excise, chapter2 parti registration and ecc number, new excise control. Central excise act, 1944 1 of 1944 and in supersession of i notification of the.
To be published in the gazette of india, extraordinary, part ii, section 3, subsection i government of india. Provided that for the purposes of availing of exemption under this notification for the financial year 2012, the aggregate value of clearances of articles of jewellery other than silver jewellery falling under chapter heading 71 of the first schedule, for home consumption by a manufacturer from one or more factories, or from a factory. Annexure cenvat annual return of information relating. Central excise tariff no change 4819 10 cartons, boxes and cases, of corrugated paper or paperboard. Gar7challan the chief commissioner of central excise. Government of india ministry of finance department of revenue notification no. Central excise practice manual tax management india. Cbec the selection of the asseessees for the purpose of manual scrutiny, cbec october 22, 2012.
The requirement of approval of application by central excise officer discontinued. Now, the ratio can be fixed on the basis of a certificate from chartered engineer without any need for verification by the central excise officer. In exercise of the powers conferred by subsection 1 and subsection 2 of section 4a of the central excise act, 1944 1 of 1944 and in supersession of the notification of the government of india in the ministry of finance department of revenue no. General explanatory notes and additional notes additional duties of excise goods of special importance act, 1957 58 of 1957.
Central excise, rules, tariff, acts, notifications, manual, circular. Seeks to supersede notification number 32005central excise dated 09. Annexure i shillong central excise and service tax commissionerate. Trading activity and or first stage second stage dealers. Some minor taxes are also levied by the local authorities such as the municipality. Separation of premises by a public road when two premises of the same factory are segregated by public road, canal, railway line, single registration would suffice notification 362001. Mar 17, 2012 to be published in the gazette of india, extraordinary, part ii, section 3, subsection i government of india. Chapterpartiiiinterestpenalityconfiscationdutypaymentunderprotest. Central board of excise and customs, the governing body for.
Buy central excise law manual 201718 book online at low price in india on. 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 makes the following. In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944, the central government hereby makes the following rules further to amend the central excise rules, 2002, namely. General rules for interpretation of the schedule to the central excise tariff act, 1985. Duties in lieu of sales tax 00380018 9 duty on generation of power 00380020 10 auxiliary duties 00380023 11 special excise duties 00380025 12 addl. E in exercise of the powers conferred by subsection 1 of section 5a of the central excise act. Nontariff notification seeks to amend the chewing tobacco and unmanufactured tobacco packing machines capacity determination and collection of duty rules, 2010 central excise. Audit under central excise cera ea2000 how to handle audit. Central excise valuation determination of price of excisable goods rules, 2000 constitutionally established scheme of taxation edit article 246 3 of the indian constitution, distributes legislative powers including taxation, between the parliament of india and the state legislature. In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944 and section 94 of the finance act, 1994 32 of 1994, the central government, hereby makes the following rules further to amend the cenvat credit rules, 2004, namely. Union report 3 of 2017 revenue indirect taxes central excise cag. The central excise tariff act, 1985 5 of 1986 general rules for interpretation of the schedule to the central excise tariff act, 1985.
Central excise law manual 201718, by r k jain, 9788175885257. In exercise of the powers conferred by subsection 1 and 2 of section 4a of the central excise act, 1944 1 of 1944, the central government, hereby makes the following further amendments in the notification of the government of india, in. Procedure for fixation of inputoutput ratio for payment of rebate simplified. Ministry of finance department of revenue new delhi, dated the 17thmarch, 2012 notification no.
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