Download presentation
Presentation is loading. Please wait.
1
An overview of CENTRAL EXCISE
2
MANUFACTURE Section 2 (f) Deemed manufacture. Third schedule.
3
CLASSIFICATION Central Excise Tariff. Importance of classification.
4
VALUATION Section 4 – Transaction Value
5
SECTION 4 & Valuation Rules
Rule Comparable goods. Rule Freight and Insurance. Rule Additional consideration. Rule Depot clearance. Rule Captive consumption. Rule Related person. Rule Interconnected undertaking. Rule 10A – Jobwork. Rule Best judgement
6
SECTION 4 A Weights and Measures. OE Exemption. Different MRP.
7
EXPORTS Exports without payment of duty.
Exports under claim for rebate. Protection of Cenvat Credit.
8
EXEMPTIONS Small Scale exemption. End use based exemptions. Job work.
Captive consumption. Area based exemption.
9
POWERS OF C.EX. OFFICERS Search & Seizure. Summon. Arrest.
Publication of names.
10
APPELLATE / OTHER REMEDIES
Commissioner (Appeals). CESTAT. Settlement Commission. Pre deposit. Compounding.
11
PENAL MEASURES Various penalties. Provisional attachment of property.
Prosecution.
12
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.
13
THANKS
Similar presentations
© 2025 SlidePlayer.com. Inc.
All rights reserved.