Quarterly excise return for notified low-rate clearances: reporting manufacture, CETSH classification, value, duty payment and challans. Form E.R.-8 is a quarterly return for manufacturers clearing excisable goods at the concessional duty rate, requiring PAN-based registration, itemised CETSH classification, unit and quantity movements, assessable value and computation of duty components including basic duty and cesses. The form collects duty payment particulars (duty code, challan number, date, bank and branch codes), other payments, and a self-assessment declaration with GAR-7 deposit summary and invoice serials. Instructions specify valuation rules (section 4, section 4A, tariff value, export bond values) and standard quantity abbreviations.