Prescribes Form A - quarterly return for production and removal of goods by units availing exemption under Notification No. 49/2003-CE and 50/2003 dated the 10th June, 2003 - 004/2008 - Central Excise - Non Tariff
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Quarterly return requirement for exempt units: prescribes Form A with tariff, removal and related party disclosure obligations. Prescribes Form A as the duplicate quarterly return for manufacturers availing specified central excise exemptions, requiring name, PAN, jurisdictional details, quarter, and a table listing 8 digit tariff item, unit, quantities manufactured and quantities and values of removals (export, domestic sale, other non sale removals). Requires related person disclosures of inputs received and clearances made with names, PANs, quantities and values. Instructions cover additional rows for multiple items, standard quantity abbreviations, tariff number format, valuation rules excluding taxes, and application of the statutory definition of related person.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Quarterly return requirement for exempt units: prescribes Form A with tariff, removal and related party disclosure obligations.
Prescribes Form A as the duplicate quarterly return for manufacturers availing specified central excise exemptions, requiring name, PAN, jurisdictional details, quarter, and a table listing 8 digit tariff item, unit, quantities manufactured and quantities and values of removals (export, domestic sale, other non sale removals). Requires related person disclosures of inputs received and clearances made with names, PANs, quantities and values. Instructions cover additional rows for multiple items, standard quantity abbreviations, tariff number format, valuation rules excluding taxes, and application of the statutory definition of related person.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.