Central excise law manual 2014 15

Union report 3 of 2017 revenue indirect taxes central excise cag. Central excise law manual 201718, by r k jain, 9788175885257. Jul 15, 2016 a central excise and service tax audit manual, 2015 was also issued by the directorate general of audit of the cbec in this regard. For this purpose, the country is divided into 10 zones and a chief commissioner of. Although the reorganization of formations under cbec will take effect from 15th october 2014, to avoid inconvenience to the existing central excise and service tax assessees, they will continue to be mapped in aces to the existing location codes commissionerate, division and range. Budget 201415 changes in excise duty in budget 2014 2015. Cbec released minutes of excise tariff conference iii. The central excise law is administered by the central board of indirect taxes and customs cbic through its field formations, the central excise commissionerates. However this act does not contain the rate at which duties are imposed 4. The duty will be 6% if cenvat benefit is availed of. The central excise laws, service tax laws are being. Additional duties of excise textiles and textile articles act, 1978. Central excise manual chapter 1 parti, introduction, an overview of central excise, chapter2 parti registration and ecc number, new excise control code ecc number, chapter3 assessment classification valuation provisional assessment, classification, valuation, provisionalassessment, manner of payment of duty and account current, scrutiny of assessment, chapter 4 invoice system, transhipment. The excise duties on large and mid segment cars have been reduced from 27% and 24% to 24% and 20% respectively.

Central excise law manual 201617 buy online now at jain. Procedure for electronic filing of central excise and service tax returns and for electronic payment of excise duty and service tax. Section of cea, 1944 change at glance applicable w. Central excise, rules, tariff, acts, notifications, manual. Central tax seeks to give effect to the provisions of rule 87 and form gst pmt09 of the cgst rules, 2017. Jain book agency, delhi based book store for all your books related needs. Central excise, rules, tariff, acts, notifications, manual, circular. General rules for interpretation of the schedule to the central excise tariff act, 1985. Additional duties of excise goods of special importance act, 1957 58 of 1957 4. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Hence, care needs to be taken while tendering epayment of central excise duties service tax. The above monetary limits are hereby prescribed for all categories of cases, except the following.

Levy of tax on the course of interstate trade or commerce problems arising out of the. Buy central excise law manual 201617 book online at low price in india on. Comparative figures of various countries for the year 2011 comparative cost of. Home page of central board of indirect taxes and customs. The central excise manual prescribed that the department should. Buy central excise law manual 2014 15 book online at best prices in india on. Further, this section has also been made applicable for service tax law by virtue of section 83 of finance act 1994.

This is revision 9 published april 2015 of the manual. Collection of customs duties on imports and exports as per the customs act. The manual is structured in separate sections as set out in the table of contents. A central excise service tax audit cell headed by the jointaddl commissioner, functions under the overall supervision of the commissioner. Notifications central board of indirect taxes and customs. Central excise duties are levied on the goods manufactured in india. The excise duty structure on mobile handsets has been restructured so as to provide that all mobile handsets will attract 1% excise duty if cenvat benefit is not availed of.

Manuals home page of central board of indirect taxes and. Central excise revenue for the period 2014 to 201516. New provision introduced by the finance act 2014 to provide. Arrear recovery manual for central excise, customs and service tax page 2 the arrears of revenue have been piling up over the years due to which it has been felt necessary to compile a hand book of all legal provisions, including instructions,on the subjects for guidance and use of the officers. Presently, refund is the only process available for the assessee in such cases. The state government charges them on certain goods such as narcotics, alcohol or alcoholic products, the duty charges on other goods are collected by the central government, hence the term, central excise duty. Notifications home page of central board of indirect taxes. However, the story does not ends here, the back door entry for enabling audits as created by amending section 94 of the finance act suffered the rout of the honorable delhi high court once again recently in the.

A central excise and service tax audit manual, 2015 was also issued by the directorate general of audit of the cbec in this regard. Buy central excise law manual 201415 book online at low. Matters relating to central excise including central excise tariff act, 1985 5 of 1986 and service tax administration. This is the basic law related to the levy and collection of duties of central excise.

The manual consists of 9 chapters and 11 annexures on the central excise side. Arrears of central excise increased by 50 per cent in 201415 as compared. The tax is however, collected by the government when the good are being. Buy central excise law manual 201718 book online at low price in india on. Circulars instructions home page of central board of.

As you are aware, the existing central excise audit manual and service tax audit. Arrear recovery manual for central excise, customs and. Latest indian central excise, cenvat credit rules, tariff, acts, notifications. Chapter note 1 under chapter 39 of central excise tariff act 1985. Integrated central excise and service tax audit manual 2015. Regarding extension of facility of export warehousing at bhuj taluka in kutch district in the state of gujarat. Central excise nontariff notification 122014 central excise n. Procedure for demand recovery of dues of central excise. Cbec master circular on show cause notice, adjudication. The excise duty falls under the excise duty act, 1944. But it is found that the assessee code quoted in the challan is wrong. To the chief commissioners of central excise and service tax all, the director general of service tax, the director general of audit, the director general of central excise intelligence. Changes in excise duty in budget 201415 go to budget main page.

In pursuance of rule 12ccc of the central excise rules, 2002, and rule 12aaa of the cenvat credit rules, 2004 and in supersession of the notification of the government of india in the ministry of finance, department of revenue, no. Development bank in developing audit manuals, risk management manuals. Central gst, ahmedabad south central excise, ahmedabad. Administration of sales tax laws validation act, 1956 7 of 1956. The central excise and service tax hyderabadii commissionerate was formed in the year 1997 having jurisdiction over the hyderabad district of the erstwhile state of andhra pradesh for collection of customs, central excise and service tax revenue and for enforcement of the relevant actslaw. Buy central excise law manual 201415 book online at best prices in india on. Changes in excise duty in budget 2014 15 go to budget main page. Audit audit of the central excise service tax assesses is being conducted as per norms prescribed by the departments audit manual based on ea2000. Faq on swachh bharat cesssbc 286 kb act 797 kb rules.

In case fedex do not service your pin code, your order shall be serviced by overnight express. Budget 201415 amendment in excise duty related provisions. Clarifications issued regarding amendments to the appeal provisions in customs, central excise and service tax made by finance act, 2014. In case of readymade garments and madeup articles of textiles manufactured on jobwork basis, liability to pay excise duty and comply with the provisions of central excise rules, 2002 cer, is on the merchant manufacturer i. The central excise and service tax hyderabadii commissionerate was formed in the year 1997 having jurisdiction over the hyderabad district of the erstwhile state of andhra pradesh for collection of customs, central excise and service tax revenue and for enforcement of the relevant acts law. Central excise manual chapter 1 parti, introduction, an overview of central excise, chapter2 parti registration and ecc number, new excise control code ecc number, chapter3 assessment classification valuation provisional assessment, classification, valuation, provisionalassessment, manner of payment of duty and account current, scrutiny of assessment, chapter 4. It restructures and updates revision 8 of the manual and includes new or additional guidelines summarised below. Chapter ii levy and collection of central excise duty on plastics and. The excise duty on small cars, motor cycles, scooters, commercial vehicles and trailers has been reduced from 12% to 8% and on suvs from 30% to 24%.