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Central Excise Practice Manual (OLD)
Central Excise Guide for the new registrants (OLD)
100% Export Oriented Unit Scheme - 100% EOU Scheme (OLD)
Compounding of Offences under Indirect Tax Laws (OLD)
E-payment of Indirect Taxes (OLD)

Central Excise Practice Manual (OLD)(No. of topics: 51)

1. Some important forms, due dates and frequency thereof
2. Types of Duties
3. Basic Concept of Central Excise
4. Classification of Excisable Goods
5. Deemed Manufacture (Process which amounts to manufacture)
6. Process which do not amount to manufacture
7. SSI Units - Basics
8. SSI Units - Calculation of Turnover
9. SSI Units and Brand Name
10. SSI Units and Job Work
11. SSI Units and Export benefits
12. Registration Requirements – Manufacturer / Traders etc.
13. Types of Excise Duty
14. Valuation of Excisable goods – An overview
15. Valuation – Transaction Value – Section 4
16. Valuation – MRP Based Value – Section 4A
17. Compounded Levy Scheme (Capacity based duty)
18. Production Storage and Accounting of Finished Goods manufactured
19. Scrap / Wastage arising out of the manufacturing process
20. Excise Invoice / Removal of Excisable Goods
21. Assessment / Provisional Assessment
22. Payment of Duty
23. Payment of duty under protest
24. Removal of Samples
25. Repair / Return / Re-entry of Goods
26. Records, Returns and Documents
27. Removal of Goods without Payment of Duty / Concessional Rate of duty
28. Warehousing of Goods
29. Export of Excisable Goods - Under claim of rebate
30. Export of Excisable Goods under Duty Drawback (DBK) or DEPB
31. Export of Excisable Goods - Advance Licence / DEEC holder
32. Export of Excisable Goods - Warehousing
33. Export of Excisable Goods - Cancellation of Export / Re-entry of goods
34. Export to Nepal and Bhutan
35. Job Work under Central Excise
36. Destruction of Goods
37. Remission of Duty
38. Advance Rulings
39. Bonds under Central Excise
40. Trading Activity and / or First Stage / Second Stage Dealers
41. Refund of Excise Duty
42. Audit under Central Excise (CERA / EA-2000) / How to handle audit
43. Enquiry / Interrogation / Investigation
44. Raids / Search / Seizure
45. Demand / Show Cause Notice / Adjudication / Appeals
46. Payment of Interest
47. Settlement Commission
48. Offence and Penalties under Central Excise
49. Special Exemption Schemes – North East and J & K
50. Special Exemption Schemes – Uttranchal and Himachal Pradesh
51. Special Exemption – EOU / STP etc.

Central Excise Guide for the new registrants (OLD)(No. of topics: 43)

1. FOREWORD
2. INTRODUCTION
3. REGISTRATION
4. LEVY OF CENTRAL EXCISE DUTY
5. EXEMPTION FROM PAYMENT OF DUTY
6. REMOVAL OF GOODS
7. PAYMENT OF DUTY
8. RECORDS
9. RETURNS
10. DEMAND OF DUTY AND ERRONEOUS REFUNDS
11. REFUNDS
12. EXPORT PROCEDURES AND BENEFITS
13. EXCISE AUDIT 2000
14. SEARCH, SEIZURE, ARREST AND PROSECUTION
15. CONFISCATION AND PENALTY
16. APPEAL AND REVISION APPLICATION
17. MISCELLANEOUS MATTERS
18. DOs AND DON'Ts ON CENVAT CREDIT
19. AN OVERVIEW OF CENVAT CREDIT RULES, 2004
20. Inputs, Capital Goods, Input Services
21. Specified duties on which Cenvat credit can be taken:
22. Transitional provision (Rule 11 of the CCR):
23. Utilization of the credit (Rule 3(4) of the CCR):
24. Removal of Credit availed inputs/capital goods (Rule 3(5) of the CCR):
25. Restriction on availment / utilization of Credit (Rule 3(7)) of the CCR):
26. Conditions for allowing Cenvat Credit (Rule 4 of the CCR):
27. Obligation of the manufacturer of dutiable and exempted goods and provider of taxable and exempted services (Rule 6 of the CCR):
28. Movement of inputs/capital goods (Rule 5(5)(a) of the CCR):
29. Storage of inputs outside the factory of the manufacturer (Rule 8 of the CCR):
30. Removal of final products from the job worker's premises (Rule 4(6) of the CCR):
31. Refund of Cenvat Credit (Rule 5 of the CCR):
32. Documents and Accounts (Rule 9 of the CCR):
33. Maintenance of Records (Rule 9 of the CCR):
34. Burden of proof for admissibility of Cenvat credit (Rule 9(5) of the CCR):
35. Transfer of credit (Rule 10 of the CCR):
36. Recovery of credit wrongly taken (Rule 14 of the CCR):
37. Confiscation and penalty (Rule 15(1) and 15 (2) of the CCR):
38. Important points relating to Cenvat Credit:
39. DATES TO REMEMBER
40. INTEREST AND PENAL PROVISIONS - Under the Central Excise Act, 1944:
41. INTEREST AND PENAL PROVISIONS - Under the Central Excise Rules, 2002:
42. INTEREST AND PENAL PROVISIONS - Under the Cenvat credit Rules, 2004:
43. FAQ ON CENTRAL EXCISE

100% Export Oriented Unit Scheme - 100% EOU Scheme (OLD)(No. of topics: 66)

1. Abbreviations Used
2. Background, Objectives and Incentives/facilities available to EOUs
3. Setting up of EOU, Minimum Investment Criterion and Approvals
4. Conversion of DTA unit to EOU Unit
5. Administrative Control
6. Customs Bonding
7. Procedure for bonding
8. Manufacture in Bond
9. B-17 Bond, Bond Amount, Execution of Bond, Waiver of Bank Guarantee, Acceptance of the Bond, Bond Register
10. Re-warehousing of goods imported or procured indigenously by EOUs
11. Payment of Cost Recovery Charges or Merchant Overtime (MOT)
12. Duty Free Procurement
13. Issuance of Pre-authenticated CT-3 Books
14. Availment of CENVAT Credit
15. Import by EOU/EHTP/STP Units
16. Into-bond Bill
17. Period of Utilization
18. Export by EOU/EHTP/STP Units
19. Self Certification of Export Cargo
20. Export through Courier, Export through Post, Export through Electronic Mode
21. Agricultural & Aquaculture Units
22. Granite Sector Units
23. STP/EHTP Scheme
24. Sub-contracting of Production or production Process by EOU to DTA unit and Job-working by EOU for DTA unit.
25. Requirement of Bank Guarantee by EOU
26. Permission for Job work
27. Removal of Jigs/Moulds/Dies to Job-worker premises
28. Export of goods from Job-worker’s Premise
29. Job working facility to Gems and Jewellery EOUs
30. Job-Working Abroad
31. Job-work by EOU for DTA Unit
32. DTA sale by EOUs - Duty Leviability on DTA Sales
33. DTA sale entitlement
34. DTA sale in case of Gems and Jewellery units
35. Prohibition on DTA Sale for Specified EOUs
36. Advance DTA Sale
37. Valuation of Goods sold in DTA
38. Duty to be paid on DTA sale made
39. DTA sale of goods manufactured wholly out of Indigenous raw material
40. DTA sale of By-product & Rejects
41. DTA sale of Rags, Trimmings and Tailor cuttings
42. DTA sale of specified miscellaneous goods
43. DTA sale by Gems and Jewellery EOUs
44. Other DTA sales
45. Important Points to be noted regarding DTA Sale by EOUs
46. Monitoring & Control of EOU; Debonding of EOUs
47. Role of Development Commissioner
48. Role of Central Excise Department
49. Export obligation for EOUs
50. Provision for NFE Calculation [Net Foreign Exchange Earnings]
51. Supplies though not Import, but treated as Import for NFE purpose
52. Supplies though not Export, but treated as Export for NFE purpose
53. Guideline for monitoring performance of EOUs
54. Action for shortfall in achievement of NFE after 3rd year of commencement
55. Monitoring of Utilization of Goods Imported or Procured Duty Free
56. Accountal of inputs in accordance with Standard Inputs-Output Norms (SION)
57. Monitoring other than NFE
58. Issuance of SCN against EOUs
59. Debonding from EOU Scheme
60. Depreciation of Debonded Capital goods of Computer & Computer Peripheral
61. Depreciation in cases where NFE has not been achieved
62. Relevant Date for payment of duty at the time of De-bonding
63. Debonding in cases where SCN is pending for Adjudication
64. Important changes in EOU Scheme in 2013
65. Important changes in EOU Scheme in 2014
66. Comparison of EOU and SEZ Schemes

Compounding of Offences under Indirect Tax Laws (OLD)(No. of topics: 16)

1. Introduction
2. Summary of the Legal Provisions at a Glance
3. Legal Provisions - Under Customs Act, 1962
4. Legal Provisions - Under Central Excise Act, 1944
5. Legal Provisions – Under Service Tax (Finance Act, 1994.)
6. Person accused of certain specified offences not eligible for compounding of offences
7. Procedure for launching of prosecution
8. Compounding amount - Under Customs Act, 1962
9. Compounding amount - Under Central Excise Act, 1944
10. Compounding amount - Under Service Tax Provision
11. Rejection of application for compounding
12. Time limit prescribed for disposal of application for compounding of offences?
13. Withdrawal of the immunity granted from prosecution under Compounding provision
14. Can Appeal be filed by the applicant against the order passed by the Compounding authority?
15. Can Departmental officer apply for Compounding of offences?
16. Text of Compounding Rules and Circulars

E-payment of Indirect Taxes (OLD)(No. of topics: 12)

1. Introduction
2. Relevant Legal Provisions at a Glance
3. Historical Perspective: Service Tax
4. Historical Perspective: Central Excise
5. Historical Perspective: Customs
6. Procedure for E-payment of Service Tax and Central Excise Duty
7. Procedure for e-payment of Customs Duty
8. Banks authorized to collect Central Indirect Taxes
9. Provisions in case of non-compliance or failure to pay Service Tax
10. Provisions in case of non-compliance or failure to pay Central Excise Duty
11. Provisions in case of non-compliance or failure to pay Customs Duty
12. Role of Banks

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Central Excise Practice Manual (OLD)

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Central Excise Practice Manual (OLD)(No. of topics: 51)

1. Some important forms, due dates and frequency thereof
2. Types of Duties
3. Basic Concept of Central Excise
4. Classification of Excisable Goods
5. Deemed Manufacture (Process which amounts to manufacture)
6. Process which do not amount to manufacture
7. SSI Units - Basics
8. SSI Units - Calculation of Turnover
9. SSI Units and Brand Name
10. SSI Units and Job Work
11. SSI Units and Export benefits
12. Registration Requirements – Manufacturer / Traders etc.
13. Types of Excise Duty
14. Valuation of Excisable goods – An overview
15. Valuation – Transaction Value – Section 4
16. Valuation – MRP Based Value – Section 4A
17. Compounded Levy Scheme (Capacity based duty)
18. Production Storage and Accounting of Finished Goods manufactured
19. Scrap / Wastage arising out of the manufacturing process
20. Excise Invoice / Removal of Excisable Goods
21. Assessment / Provisional Assessment
22. Payment of Duty
23. Payment of duty under protest
24. Removal of Samples
25. Repair / Return / Re-entry of Goods
26. Records, Returns and Documents
27. Removal of Goods without Payment of Duty / Concessional Rate of duty
28. Warehousing of Goods
29. Export of Excisable Goods - Under claim of rebate
30. Export of Excisable Goods under Duty Drawback (DBK) or DEPB
31. Export of Excisable Goods - Advance Licence / DEEC holder
32. Export of Excisable Goods - Warehousing
33. Export of Excisable Goods - Cancellation of Export / Re-entry of goods
34. Export to Nepal and Bhutan
35. Job Work under Central Excise
36. Destruction of Goods
37. Remission of Duty
38. Advance Rulings
39. Bonds under Central Excise
40. Trading Activity and / or First Stage / Second Stage Dealers
41. Refund of Excise Duty
42. Audit under Central Excise (CERA / EA-2000) / How to handle audit
43. Enquiry / Interrogation / Investigation
44. Raids / Search / Seizure
45. Demand / Show Cause Notice / Adjudication / Appeals
46. Payment of Interest
47. Settlement Commission
48. Offence and Penalties under Central Excise
49. Special Exemption Schemes – North East and J & K
50. Special Exemption Schemes – Uttranchal and Himachal Pradesh
51. Special Exemption – EOU / STP etc.

Central Excise Guide for the new registrants (OLD)(No. of topics: 43)

1. FOREWORD
2. INTRODUCTION
3. REGISTRATION
4. LEVY OF CENTRAL EXCISE DUTY
5. EXEMPTION FROM PAYMENT OF DUTY
6. REMOVAL OF GOODS
7. PAYMENT OF DUTY
8. RECORDS
9. RETURNS
10. DEMAND OF DUTY AND ERRONEOUS REFUNDS
11. REFUNDS
12. EXPORT PROCEDURES AND BENEFITS
13. EXCISE AUDIT 2000
14. SEARCH, SEIZURE, ARREST AND PROSECUTION
15. CONFISCATION AND PENALTY
16. APPEAL AND REVISION APPLICATION
17. MISCELLANEOUS MATTERS
18. DOs AND DON'Ts ON CENVAT CREDIT
19. AN OVERVIEW OF CENVAT CREDIT RULES, 2004
20. Inputs, Capital Goods, Input Services
21. Specified duties on which Cenvat credit can be taken:
22. Transitional provision (Rule 11 of the CCR):
23. Utilization of the credit (Rule 3(4) of the CCR):
24. Removal of Credit availed inputs/capital goods (Rule 3(5) of the CCR):
25. Restriction on availment / utilization of Credit (Rule 3(7)) of the CCR):
26. Conditions for allowing Cenvat Credit (Rule 4 of the CCR):
27. Obligation of the manufacturer of dutiable and exempted goods and provider of taxable and exempted services (Rule 6 of the CCR):
28. Movement of inputs/capital goods (Rule 5(5)(a) of the CCR):
29. Storage of inputs outside the factory of the manufacturer (Rule 8 of the CCR):
30. Removal of final products from the job worker's premises (Rule 4(6) of the CCR):
31. Refund of Cenvat Credit (Rule 5 of the CCR):
32. Documents and Accounts (Rule 9 of the CCR):
33. Maintenance of Records (Rule 9 of the CCR):
34. Burden of proof for admissibility of Cenvat credit (Rule 9(5) of the CCR):
35. Transfer of credit (Rule 10 of the CCR):
36. Recovery of credit wrongly taken (Rule 14 of the CCR):
37. Confiscation and penalty (Rule 15(1) and 15 (2) of the CCR):
38. Important points relating to Cenvat Credit:
39. DATES TO REMEMBER
40. INTEREST AND PENAL PROVISIONS - Under the Central Excise Act, 1944:
41. INTEREST AND PENAL PROVISIONS - Under the Central Excise Rules, 2002:
42. INTEREST AND PENAL PROVISIONS - Under the Cenvat credit Rules, 2004:
43. FAQ ON CENTRAL EXCISE

100% Export Oriented Unit Scheme - 100% EOU Scheme (OLD)(No. of topics: 66)

1. Abbreviations Used
2. Background, Objectives and Incentives/facilities available to EOUs
3. Setting up of EOU, Minimum Investment Criterion and Approvals
4. Conversion of DTA unit to EOU Unit
5. Administrative Control
6. Customs Bonding
7. Procedure for bonding
8. Manufacture in Bond
9. B-17 Bond, Bond Amount, Execution of Bond, Waiver of Bank Guarantee, Acceptance of the Bond, Bond Register
10. Re-warehousing of goods imported or procured indigenously by EOUs
11. Payment of Cost Recovery Charges or Merchant Overtime (MOT)
12. Duty Free Procurement
13. Issuance of Pre-authenticated CT-3 Books
14. Availment of CENVAT Credit
15. Import by EOU/EHTP/STP Units
16. Into-bond Bill
17. Period of Utilization
18. Export by EOU/EHTP/STP Units
19. Self Certification of Export Cargo
20. Export through Courier, Export through Post, Export through Electronic Mode
21. Agricultural & Aquaculture Units
22. Granite Sector Units
23. STP/EHTP Scheme
24. Sub-contracting of Production or production Process by EOU to DTA unit and Job-working by EOU for DTA unit.
25. Requirement of Bank Guarantee by EOU
26. Permission for Job work
27. Removal of Jigs/Moulds/Dies to Job-worker premises
28. Export of goods from Job-worker’s Premise
29. Job working facility to Gems and Jewellery EOUs
30. Job-Working Abroad
31. Job-work by EOU for DTA Unit
32. DTA sale by EOUs - Duty Leviability on DTA Sales
33. DTA sale entitlement
34. DTA sale in case of Gems and Jewellery units
35. Prohibition on DTA Sale for Specified EOUs
36. Advance DTA Sale
37. Valuation of Goods sold in DTA
38. Duty to be paid on DTA sale made
39. DTA sale of goods manufactured wholly out of Indigenous raw material
40. DTA sale of By-product & Rejects
41. DTA sale of Rags, Trimmings and Tailor cuttings
42. DTA sale of specified miscellaneous goods
43. DTA sale by Gems and Jewellery EOUs
44. Other DTA sales
45. Important Points to be noted regarding DTA Sale by EOUs
46. Monitoring & Control of EOU; Debonding of EOUs
47. Role of Development Commissioner
48. Role of Central Excise Department
49. Export obligation for EOUs
50. Provision for NFE Calculation [Net Foreign Exchange Earnings]
51. Supplies though not Import, but treated as Import for NFE purpose
52. Supplies though not Export, but treated as Export for NFE purpose
53. Guideline for monitoring performance of EOUs
54. Action for shortfall in achievement of NFE after 3rd year of commencement
55. Monitoring of Utilization of Goods Imported or Procured Duty Free
56. Accountal of inputs in accordance with Standard Inputs-Output Norms (SION)
57. Monitoring other than NFE
58. Issuance of SCN against EOUs
59. Debonding from EOU Scheme
60. Depreciation of Debonded Capital goods of Computer & Computer Peripheral
61. Depreciation in cases where NFE has not been achieved
62. Relevant Date for payment of duty at the time of De-bonding
63. Debonding in cases where SCN is pending for Adjudication
64. Important changes in EOU Scheme in 2013
65. Important changes in EOU Scheme in 2014
66. Comparison of EOU and SEZ Schemes

Compounding of Offences under Indirect Tax Laws (OLD)(No. of topics: 16)

1. Introduction
2. Summary of the Legal Provisions at a Glance
3. Legal Provisions - Under Customs Act, 1962
4. Legal Provisions - Under Central Excise Act, 1944
5. Legal Provisions – Under Service Tax (Finance Act, 1994.)
6. Person accused of certain specified offences not eligible for compounding of offences
7. Procedure for launching of prosecution
8. Compounding amount - Under Customs Act, 1962
9. Compounding amount - Under Central Excise Act, 1944
10. Compounding amount - Under Service Tax Provision
11. Rejection of application for compounding
12. Time limit prescribed for disposal of application for compounding of offences?
13. Withdrawal of the immunity granted from prosecution under Compounding provision
14. Can Appeal be filed by the applicant against the order passed by the Compounding authority?
15. Can Departmental officer apply for Compounding of offences?
16. Text of Compounding Rules and Circulars

E-payment of Indirect Taxes (OLD)(No. of topics: 12)

1. Introduction
2. Relevant Legal Provisions at a Glance
3. Historical Perspective: Service Tax
4. Historical Perspective: Central Excise
5. Historical Perspective: Customs
6. Procedure for E-payment of Service Tax and Central Excise Duty
7. Procedure for e-payment of Customs Duty
8. Banks authorized to collect Central Indirect Taxes
9. Provisions in case of non-compliance or failure to pay Service Tax
10. Provisions in case of non-compliance or failure to pay Central Excise Duty
11. Provisions in case of non-compliance or failure to pay Customs Duty
12. Role of Banks

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EOU Scheme Exit: Pay Duties on Stock, Secure DC Approval, Fulfill Conditions for Final Debonding Order

The 100% Export Oriented Unit (EOU) Scheme allows units to exit the scheme with jurisdictional Development Commissioner's (DC) approval. Upon debonding, units must pay applicable customs and excise duties on all stock, including capital goods and raw materials. An 'In-principle' debonding is granted subject to conditions, including penalties under the FT (D & R) Act, 1992. If there's an appeal, a stay order and bank guarantee are required unless exempted by the appellate authority. Units must comply with all conditions before receiving a final debonding order and remain EOU until then. Clearance from Central Excise Officers is also required, with duties payable on depreciated capital goods.

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Central Excise Practice Manual (OLD)

Central Excise Practice Manual (OLD)

Debonding from EOU Scheme

100% Export Oriented Unit Scheme - 100% EOU Scheme (OLD)

EOU Scheme Exit: Pay Duties on Stock, Secure DC Approval, Fulfill Conditions for Final Debonding Order

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