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Central Excise Manual-Index
 

CHAPTER-1
INTRODUCTION

PART-I -INTRODUCTION
1  Scope of this Manual
2. Publishing of Manual and amendments

PART-II -AN OVERVIEW OF CENTRAL EXCISE
3. Brief history and developments
4. Administration of Central Excise
5. Tax payers' assistance and responsiveness

CHAPTER-2
REGISTRATION AND E.C.C. NUMBER
PART-I - REGISTRATION AND E.C.C. NUMBER
6. Introduction
7. Persons requiring registration
8. Exemption from Registration
9. Application for Registration
10. Filing of Declaration in lieu of registration
11. Procedure of Issue of Registration Certificate
12. Issue of Registration Certificate.
13. Period of Validity of Registration
14. Surrender, Cancellation, Suspension or Revocation of Registration
15. Lost Registration Certificates

PART-II - NEW EXCISE CONTROL CODE [E.C.C. NUMBER]
16. Introduction
17. Components of New ECC Number
18. Procedure for allotment of New ECC

CHAPTER-3 ASSESSMENT, CLASSIFICATION, VALUATION, PROVISIONAL ASSESSMENT, MANNER OF DUTY PAYMENT, ACCOUNT CURRENT, SCRUTINY

Part-I Assessment
19. Assessment Defined
20. Major ingredients of assessment
21. Self Assessment
22. Date for determination of rate of duty and tariff value

PART-II CLASSIFICATION
23. Introduction
24. Interpretative Rules for classification.
25. Powers of the C.B.E.C. to issue orders of classification of goods.

PART III VALUATION
26. Value under the Central Excise Act, 1944
27. Transaction Value
28. Valuation Rules
29 Valuation of Petroleum Products
30. Tariff Value
31 Value on basis of Maximum Retail Sales Price

PART IV PROVISIONAL ASSESSMENT
32 Introduction
33 Guidelines and procedure for provisional assessment
34 Initiation of Provisional Assessment by Department
35 Application of new provisions

PART V MANNER OF PAYMENT OF DUTY AND ACCOUNT CURRENT
36 Manner of payment of duty
37 Account current and procedures relating thereto
38 Credit and debit in account current
39 Payment of rents, fines or penalties
40 Account Code Directory
42 Payment by cheque when not permitted .

Part- VI Scrutiny of Assessment
43 Introduction
44 Scrutiny of Assessment

CHAPTER-4 INVOICE SYSTEM
PART-I GENERAL
45 Introduction
46 Removals only on invoice
47 Serially numbered invoice
48 Number of Invoice copies
49 Number of Invoice book
50 Authentication of Invoices
51 Intimation of serial numbers
52 Rounding off of duty in invoice
53 Provisions of CENVAT Credit Rules, 2001 regarding availment of credit 30
54 Preparation of invoices when goods dispatched through more than one vehicle because of their size
55 Weighment of goods outside factory before preparing invoices
56 Cancellation of invoices

PART II TRANSSHIPMENT
57 Procedure of Transshipment of goods en route final destination

PART-III SPECIAL PROCEDURE FOR REMOVAL OF LIQUID GASES -PASS-OUT SYSTEM
58 Special Procedure

CHAPTER-5 CENVAT CREDIT
59 Introduction
60 Salient features
61 Important clarifications

CHAPTER-6 RECORDS AND RETURNS
PART-I RECORDS
62 Introduction
63 Private records

PART-II RETURN
64 Introduction
65 Monthly/Quarterly Return

PART-III ELECTRONIC MAINTENANCE OF RECORDS AND PREPARATION OF RETURNS AND DOCUMENTS
66 Procedure

CHAPTER 7 EXPORT WITHOUT PAYMENT OF DUTY
PART-I GENERAL
67 Introduction
68 Categories of exports

PART-II EXPORT TO ALL COUNTRIES EXCEPT NEPAL AND BHUTAN
69 Introduction
70 Conditions
71 Forms to be used
72 Bond Accepting Authority
73 Security or surety with bond
74 Procedure for clearance from the factory or warehouse
75 Sealing of goods and examination at place of despatch
76 Distribution of ARE.1 in the case of export from the factory or warehouse
77 Distribution of ARE.1 in the case of export from other than factory or warehouse
78 Despatch of goods by self-sealing and self-certification
79 Export by parcel post
80 Examination of goods at the place of export
81 Procedure relating proof of export and to re-credit against such proof
82 Functioning of Deputy/Assistant Commissioner of Central Excise (Export)

PART-III SIMPLIFIED EXPORT PROCEDURE FOR EXEMPTED UNITS
83 Introduction
84 Filing of declaration
85 Documentation
86 Proof of Export
87 Submission of proof of export and processing thereof`

PART-IV EXPORT TO NEPAL AND BHUTAN WITHOUT PAYMENT OF DUTY
88 Introduction
89 Places from where goods can be exported
90 Forms to be used
91 Categories of exports and the conditions and safeguards thereto
92 Export under bond to Nepal or Bhutan where payment is in freely convertible currency
93 Nepal in bond against payment in Indian rupee
94 Export in bond of petroleum oil and lubricant products to Nepal
95 Export in bond for supplies to Government of India Aided Projects in Nepaland the Embassy Cooperative Store and Embassy Petrol Pump located in Nepal
96 Export without payment of duty to Kurichu Hydro Electric Project andTala Hydro Electric Project in Bhutan
97 Export Procedure
98 Procedure at the place of despatch
99 Procedure at the Land Customs Station
100 Procedure for discharge of bond or the duty liability

PART-V MISCELLANEOUS EXPORT PROVISIONS
101 Cancellation of export documents
102 Re-entry of the goods, cleared for export under bond but not actually exported, in the factory of manufacture.
103 Re-import of exported goods for repairs etc. and subsequent re-export
104 Entry of goods in another factory of the same manufacturer for consolidation and loading of consignment for export
105 Samples of export goods

PART-VI MANUFACTURE OF EXPORT GOODS IN BOND
106 Introduction
107 Conditions and procedures
108 Verification of Input–output ratio and grant of permission
109 Procurement of material
110 Removal of materials or partially processed material for processing
111 Procedure for export
112 Accounts & Returns
113 Checks by Customs Officers

PART-VII EXPORT BY ADVANCED LICENCE HOLDER
114 Introduction
115 Condition
116 Export procedure

CHAPTER-8 EXPORT UNDER CLAIM FOR REBATE
117 Introduction
118 Categories of exports

PART-I EXPORT TO ALL COUNTRIES EXCEPT NEPAL AND BHUTAN
119 Conditions relating
120 Forms to be used
121 Procedure for clearance for export
122 Sealing of goods and examination at place of despatch
123 Dispatch of goods by self-sealing and self-certification
124 Examination of goods at the place of export
125 Sanction of claim for rebate by Central Excise
126 Export by parcel post
127 Filing of rebate claims by electronic declaration and sanctionthereof through Electronic Data Inter-change (EDI)

PART-II EXPORT TO NEPAL OR BHUTAN
128 Introduction
129 Conditions of export
130 Nepal Invoice
131 Procedure for export to Nepal
132 Procedure at the land customs station
133 Procedure to be followed by the Directorate General of Inspection,Customs and Central Excise (Nepal Refund Wing), New Delhi

PART-III SPECIAL PROCEDURE FOR STORE FOR CONSUMPTION ON BOARDAN AIRCRAFT ON FOREIGN RUN
134 Introduction
135 Conditions of rebate

PART-IV MISCELLANEOUS MATTERS RELATING TO REBATE
136 Time limit for disposal of Rebate
137 Supplementary Rebate Claim
138 Entry of goods in another factory of the same manufacturer forconsolidation and loading of consignment for export
139 Cancellation of documents

PART-V EXPORT UNDER CLAIM FOR REBATE OF DUTY ON EXCISABLE MATERIAl USED IN THE MANUFACTURE OF EXPORT GOODS
140 Introduction
141 Procedures and conditions to be followed
142 Verification and grant of permission
143 Procurement of material
144 Removal of materials or partially processed material for processing
145 Procedure for export
146 Presentation of claim of rebate
147 Communication of deficiency in claim
148 Accounts & Returns
149 Checks by Customs Officers

PART-VI SPECIAL PROCEDURE FOR EXPORT OF TEA UNDER CLAIM OF REBATE
150 Introduction
151 Procedure

CHAPTER 9 REFUND
152 Introduction
153 Presentation of refund claim
154 Scrutiny of refund claim and sanction
155 Payment of refund
156 Post Audit
157 Monitoring and control for timely disposal of refunds

CHAPTER 10 WAREHOUSING
PART-I GENERAL
158 Introduction
159 Place of registration of warehouse
160 Procedure for warehousing of excisable goods removed from a factory or a warehouse
161 Failure to receive a warehousing certificate
162 Accountal of goods in a warehouse
163 Responsibility of the registered person
164 Revoked or suspended registration of a warehouse
165 Warehouse to store goods belonging to the registered person
166 Registered person right to deal with the warehoused goods

PART-II EXPORT WAREHOUSING
167 Introduction
168 Conditions of export warehousing
169 Procedure of export warehousing
170 Registration
171 Execution of bond
172 Removal of goods to warehouse
173 Receipt and storage of goods in warehouse
174 Packing, re-packing, labelling or re-labelling within the warehouse
175 Goods supplied by an SSI Unit exempted from Registration
176 Clearance of goods for export outside India
177 Diversion of goods for home-consumption
178 Waiver of physical warehousing in case of exigency
179 Providing of accommodation for the Officer

CHAPTER 11 SAMPLES

180 Introduction
181 Categorization of Samples
182 Procedure for the drawl and accounting of Samples
183 Trade Samples
184 Samples for test purposes
185 Samples for other purposes
186 Quantity of samples
187 Test Memo
188 Preservation of Samples
189 Cost of samples when drawn by the Department
190 Procedure for testing and re-testing of samples drawn by the Department
191 Clearance of model/proto-type without payment of duty for trial etc.
192 Samples drawn at the time of export of goods

CHAPTER 12 SPECIAL PROCEDURE FOR SPECIFIED GOODS
PART I STAINLESS STEEL PATTIS/PATTAS, AND ALUMINIUM CIRCLES
193 Introduction
194 Duty payable under special procedure
195 Application to avail special procedure
196 Discharge of duty liability on payment of certain sum
197 Manufacturer’s declaration and accounts
198 Exemption from certain provisions etc.
199 Provisions regarding new factories and closed factories
200 Power to condone failure to apply for special procedure
201 Provision regarding factories ceasing to work or opting for the normal procedure
202 Confiscation and penalty

PART II EMBROIDERED FABRICS
203 Introduction
204 Duty payable under special procedure
205 Conditions
206 Application to avail of special procedure
207 Opting out of the special procedure
208 Transitional provision
209 Discharge of liability for duty on payment of certain sum
210 Default in payment of duty
211 Manufacturer’s accounts
212 Returns and intimations
213 Exemption from certain provisions
214 Power to condone failure to apply for special procedure
215 Confiscation and penalty

PART-III COMPOUNDED LEVY ON INDEPENDENT TEXTILE PROCESSORS
216 Introduction
217 Rate of compounded levy
218 Salient features

PART IV DUTY ON READYMADE GARMENTS
219 Introduction
220 Rate of duty
221 Salient features of special scheme

PART V MATCHES
222 Introduction
223 Procurement of Central Excise Stamps
224 Safety of stamps
225 Account of Central Excise Stamps purchased and used
226 Time and manner of affixing Central Excise Stamps
227 Method of packing
228 Disposal of matches and of damaged Central Excise Stamps
229 Marking of Matches intended for export
230 Removal of matches bearing Central Excise Stamps purchased on credit

CHAPTER 13
DEMAND NOTICE/SHOW CAUSE NOTICE, ADJUDICATION, INTEREST, PENALTY,CONFISCATION, SEIZURE, DUTY PAYMENT UNDER PROTEST

PART I DEMAND NOTICE/SHOW CAUSE NOTICE
231 Introduction
232 Issue of duty demand notice

PART II ADJUDICATION
233 Introduction
234 Adjudication and determination of duty

PART III INTEREST, PENALTY, CONFISCATION, DUTY PAYMENT UNDER PROTEST
235 Introduction
236 Interest on duty
237 Penalty and Confiscation
238 Duty under protest

CHAPTER 14 BONDS AND LETTER OF UNDERTAKING
239 Bonds and Letter of Undertaking
240 Types of bonds
241 Guidelines for executing bonds
242 Bonds for provisional assessment
243 Stamps on bond
244 Execution of bond by Government Undertaking or Autonomous Corporations
245 Security
246 Surety
247 Guarantee bond executed by bank
248 Preservation of bond and retention of securities
249 Verification of sureties

CHAPTER 15 EXCISE AUDIT 2000
250 Introduction
251 What is Excise Audit 2000
252 Procedure of Excise Audit
253 Audit Protocol
254 Computer-Aided Audit Program

CHAPTER 16 APPEALS
255 Introduction
256 Appellate Stages
257 Appeals to Commissioner (Appeals)
358 Appeals to Appellate Tribunal
359 Form of application to Appellate Tribunal
260 Appeal to Appellate Tribunal against order of Commissioner (Appeals)
261 Reference Application
262 Procedure for filing Revision Application
263 Revision Application
264 Form of application to High Court
265 Appeal to Supreme Court
266 Orders appell able to the Supreme Court

CHAPTER 17 SEARCH, SEIZURE, ARREST AND PROSECUTION
PART I SEARCH AND SEIZURE
267 Provisions relating to search
268 Seizure

PART II ARREST AND PROSECUTION
269 Arrest
270 Prosecution

CHAPTER 18 MISCELLANEOUS PROVISIONS
PART I REMISSION OF DUTY AND DESTRUCTION OF GOODS
271 Remission of duty and Destruction of goods
272 Manner of destruction

PART II OVER TIME FEE
273 Over time Fee

PART III RECOVERY OF DUES
274 Recovery of dues

PART IV RETURN OF DUTY PAID GOODS TO THE FACTORY
275 Procedure

PART V PROCEDURES RELATING TO HUNDRED PERCENT EXPORT ORIENTED UNDERTAKINGS, EXPORT PROCESSING ZONES AND SPECIAL ECONOMIC ZONES