CENTRAL EXCISE by s.jaikumar advocate

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Presentation transcript:

CENTRAL EXCISE by s.jaikumar advocate

MANUFACTURE Section 2 (f) Deemed manufacture. Third schedule.

VALUATION Section 4 – Transaction Value

SECTION 4 & Valuation Rules Rule 4 - Comparable goods. Rule 5 - Freight and Insurance. Rule 6 - Additional consideration. Rule 7 - Depot clearance. Rule 8 - Captive consumption. Rule 9 - Related person. Rule 10 - Interconnected undertaking. Rule 10A – Jobwork. Rule 11 - Best judgement

SECTION 4 A Weights and Measures. OE Exemption. Different MRP.

EXPORTS Exports without payment of duty. Exports under claim for rebate. Protection of Cenvat Credit.

JOB WORK Excise vis-à-vis service tax. Notification 214/86. Rule 4 (5) (a) of CCR, 2004. Protection of Cenvat Credit. Valuation.

POWERS OF C.EX. OFFICERS Search & Seizure. Summon. Arrest. Publication of names.

APPELLATE / OTHER REMEDIES Commissioner (Appeals). CESTAT. Settlement Commission. Pre deposit. Compounding.

PENAL MEASURES Various penalties. Provisional attachment of property. Prosecution.

LTU Transfer of inputs. Transfer of credit. Transfer of manufactured goods.

CERTAIN PROCEDURAL ISSUES Self-assessment. Provisional assessment. Due date for payment of duty. Consequences of delayed payment. Filing of returns. ER 1/ ER 4 / ER 5 / ER 6 / ER 7. Supplementary invoices.

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