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by s.jaikumar advocate. CENTRAL EXCISE. Manufacture. Section 2 (f). Deem 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.

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By s jaikumar advocate l.jpg

bys.jaikumaradvocate

CENTRAL EXCISE


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Manufacture

  • Section 2 (f)

  • Deem manufacture.

  • Third schedule.


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Valuation

Section 4 – Transaction Value


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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 – Job work.

  • Rule 11 - Best judgment


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Section 4 A

  • Weights and Measures.

  • OE Exemption.

  • Different MRP.


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Exports

  • Exports without payment of duty.

  • Exports under claim for rebate.

  • Protection of Cenvat Credit.


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Job Work

  • Excise vis-à-vis service tax.

  • Notification 214/86.

  • Rule 4 (5) (a) of CCR, 2004.

  • Protection of Cenvat Credit.

  • Valuation.


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Powers of C.Ex. Officers

  • Search & Seizure.

  • Summon.

  • Arrest.

  • Publication of names.


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Appellate / Other Remedies

  • Commissioner (Appeals).

  • CESTAT.

  • Settlement Commission.

  • Pre deposit.

  • Compounding.


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Penal Measures

  • Various penalties.

  • Provisional attachment of property.

  • Prosecution.


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LTU

  • Transfer of inputs.

  • Transfer of Credit.

  • Transfer of manufactured goods.


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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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THANKS


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