Specified tariff heading for ER5

[MAYUR DODIYA]

Which are the specified tariff headings manufacturing of goods under that headings makes it compulsory for assessee to file ER-5 Return if simultaneously he pays duty of rupees one crore or more during a year ?

[Rajagopalan Ranganathan]

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Sir,

Please refer to Notification No. 39/2004-C.E. (NT) dated 25.11.2004 as amended for the information required by you.

AI Summary

ER-5 return requirement for manufacturers of specified tariff headings when high annual excise duty payments trigger filing obligation. ER-5 return filing is required where an assessee manufactures goods under specified tariff headings and concurrently pays excise duty at or above the statutory annual threshold; Notification No. 39/2004-C.E. (NT) dated 25.11.2004 as amended specifies those tariff headings and the conditions for the filing obligation.