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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

bys.jaikumaradvocate

CENTRAL EXCISE

manufacture
Manufacture
  • Section 2 (f)
  • Deem manufacture.
  • Third schedule.
valuation
Valuation

Section 4 – Transaction Value

section 4 valuation rules
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
section 4 a
Section 4 A
  • Weights and Measures.
  • OE Exemption.
  • Different MRP.
exports
Exports
  • Exports without payment of duty.
  • Exports under claim for rebate.
  • Protection of Cenvat Credit.
job work
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
Powers of C.Ex. Officers
  • Search & Seizure.
  • Summon.
  • Arrest.
  • Publication of names.
appellate other remedies
Appellate / Other Remedies
  • Commissioner (Appeals).
  • CESTAT.
  • Settlement Commission.
  • Pre deposit.
  • Compounding.
penal measures
Penal Measures
  • Various penalties.
  • Provisional attachment of property.
  • Prosecution.
slide11
LTU
  • Transfer of inputs.
  • Transfer of Credit.
  • Transfer of manufactured goods.
certain procedural issues
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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