Form for rule 30A prescribes ARE.4 for recording consignments, assessment particulars and duty payment procedures. Form ARE.4, notified under rule 30A of the Central Excise (No.2) Rules, 2001, is the prescribed triplicate form for recording goods for clearance, requiring identification of commissionerate/division/range, daily stock account entry, package and tariff details, value for assessment under sections 3/4/4A of the Central Excise Act, duty rates and amounts, invoice particulars and the owner's declaration. It includes an Assessment Memorandum for assessed quantity and duty and provides for payment either in cash (Treasury/Bank/Reserve Bank) with receipt particulars or by Account Current/CENVAT account entries.
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.
Form for rule 30A prescribes ARE.4 for recording consignments, assessment particulars and duty payment procedures.
Form ARE.4, notified under rule 30A of the Central Excise (No.2) Rules, 2001, is the prescribed triplicate form for recording goods for clearance, requiring identification of commissionerate/division/range, daily stock account entry, package and tariff details, value for assessment under sections 3/4/4A of the Central Excise Act, duty rates and amounts, invoice particulars and the owner's declaration. It includes an Assessment Memorandum for assessed quantity and duty and provides for payment either in cash (Treasury/Bank/Reserve Bank) with receipt particulars or by Account Current/CENVAT account entries.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
