TaxTMI 
TaxTMI 
TaxTMI 
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 ?
Specified tariff heading for ER5
MAYUR DODIYA
Check Notification No. 39/2004-C.E. (NT) for ER-5 Return filing requirements for high-duty manufacturing goods. A query was raised regarding the specified tariff headings under which manufacturing goods necessitate the filing of an ER-5 Return if the assessee pays a duty of one crore rupees or more annually. The response directed the inquirer to refer to Notification No. 39/2004-C.E. (NT) dated 25.11.2004, as amended, for the necessary information. (AI Summary)