E in exercise of the powers conferred by subsection 1 of section 5a of the central excise act. 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. Jul 22, 2016 central excise advance rulings rules 2002 january 28, 2016 january 28, 2016 0 comments issues and clarifications in cbec excise tariff conference held on 28 and 29 october 2015. Budget 2012 important changes in central excise duty. General law part i, title ix, chapter 60a, section 1. Central excise tariff notification 272012ce,seeks to rescind notfns 092012 102012 112012 182012 and 232012 c e,central excise tariff notification no. One can navigate easily through the table of content of the entire database. In case fedex do not service your pin code, your order shall be serviced by overnight express. Tiol tax news, gst, income tax, service tax, customs. The central excise act, 1944 and other connected rules which provide for levy, collection and connected procedures. As you are aware, the existing central excise audit manual and service. Central government hereby declares that the provisions of section 28aaa of the customs act, 1962 5 of 1962 regard to like matters in respect of the duties imposed by section 3.
For this purpose, the country is divided into 10 zones and a chief commissioner of. Our values may be encapsulated as follows we are strong in development and technical maintanance. Rule 12 filing of return central excise rules, 2002. Central excise duties are levied on the goods manufactured in india. Eximkey india dgft, customs, excise, export import policy. Notifications home page of central board of indirect.
Particular taxable event cst sale or purchase of the goods in the course of interstate trade or commerce service tax service tax is payable on taxable service. Manuals directorate general of inspection, customs and central. Home page of central board of indirect taxes and customs. Finance act 2012 and the mineral oil tax regulations 2012 s. Faq on swachh bharat cesssbc 286 kb act 797 kb rules.
Welcome to maharashtra state excise online services this portal facilitates citizens to avail fully online services offered by the maharashtra state excise department. Mar 17, 2012 to be published in the gazette of india, extraordinary, part ii, section 3, subsection i government of india. Except as hereinafter provided, there shall be assessed and levied in each calendar year on every motor vehicle and trailer registered under chapter ninety, for the privilege of such registration, an excise measured by the value thereof, as hereinafter defined and. Central excise law manual 201617 buy online now at jain. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. This is revision 11 published december 2016 of the manual. Central excise act, 1944 1 of 1944 and in supersession of i notification of the government of. Current, maintained in terms of part v of the excise manual of.
Central excise notifications circulars public notices. Thus any reference to section 66 of the finance act, 1994 shall be construed as reference to the newly reenacted provision i. Earlier, refund of cenvat credit available under rule 5 of the cenvat credit rules,2004 was governed by notification no. E in exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of. Buy central excise law manual 201617 book online at low price in india on. It restructures and updates revision 8 of the manual and includes new or additional. Central excise, rules, tariff, acts, notifications, manual. Trading activity and or first stage second stage dealers. December, 2012 chapter 2 central excise law descriptive question 2012dec2 a answer a. General rules for interpretation of the schedule to the central excise tariff act, 1985. Indian central excise notification, circular instructions tariff acts, excise manaul and excise regulations.
Basic excise duty also known as central value added tax cenvat is levied at the rates specified in central excise tariff act. Despite the stated position of law, the matter has been settled by the issue of removal of difficulties order no. Jain book agency, delhi based book store for all your books related needs. Coordinating update of all cbec manualspdate of all cbec manuals.
Sent to member central excise in april 2012 as confirmed by dcccu delhi zone. Compliance with restrictionsprohibitions under various laws. It contains central excise, customs, service tax, foreign trade policy, international trade, rbi, budget and case laws related to indirect taxation. Central excise advance rulings rules 2002 january 28, 2016 january 28, 2016 0 comments issues and clarifications in cbec excise tariff conference held on 28 and 29 october 2015. The department vide their written submission dated 03102012 mainly reiterated. To be published in the gazette of india, extraordinary, part ii, section 3,subsection i government of india ministry of finance department of revenue new delhi, the 17th march, 2012 notification no. This is revision 9 published april 2015 of the manual. Buy central excise law manual 201718 book online at low price in india on. 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. For this purpose, the country is divided into 10 zones and a chief commissioner of central excise heads each zone.
Central excise practice manual tax management india. To be published in the gazette of india, extraordinary, part ii, section 3, subsection i government of india. 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 and customs hereby makes the following amendments in the notification of the government of india, ministry of finance department of. This notification has now been superseded by notification no. In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944 herein after referred to as the central excise act and in supersession of. Central excise tariff act, 1985 5 of 1986 hereinafter referred to as the excise. This is the basic law related to the levy and collection of duties of central excise. Manuals home page of central board of indirect taxes and. 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 rescinds the following notifications of the government of india in the. Central excise law books for practice taxindiaupdates in. Notifications home page of central board of indirect taxes. Safeguards, conditions and limitationsnotification no. Rule 12 filing of return central excise rules, 2002 a2z. Referencer customs central excise service tax central.
Mineral oil traders excise licences manual mineral oil. Central excise duty is an indirect tax which is levied and collected on the goodscommodities manufactured in india. The central excise law is administered by the central board of indirect taxes and customs cbic through its field formations, the central excise commissionerates. As per the section 37 of the finance act, 1978 special excise duty was attracted on all excisable goods on which there is a levy of basic excise duty under the central excises and salt act. Audit under central excise cera ea2000 how to handle audit. For the administration of the central excise act, 1944 and the central excise rules, 2002 hereinafter referred to as the said rules, manufacturers of excisable goods or any person who deals with excisable goods with some exceptions, or importer of goods, who wants to pass on cenvat credit on imported goods, are required to. Citizen can avail services related to various licenses such as temporary function, licenses to do trade, sale and other manufacturing of liquorits raw materials and many more. Member strength 31,02,318 and growing get latest updates.
Mftls introduced by the finance act 2012 and the mineral oil tax regulations 2012 s. Ministry of finance department of revenue notification no. Central excise law manual 201718, by r k jain, 9788175885257. However this act does not contain the rate at which duties are imposed 4. Particulars required to be published central excise. In the case of the assessee availing exemption under sl. The manual is structured in separate sections as set out in the table of contents. The necessary notifications from 252012st to 402012st and notification no. Mar 17, 2012 to be published in the gazette of india, extraordinary, part ii, section 3,subsection i government of india ministry of finance department of revenue new delhi, the 17th march, 2012 notification no. Instructions 2012 home page of central board of indirect.
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