https://www.taxtmi.com/forum/issue?id=106909 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. en-us Sat, 14 Jun 2014 18:07:21 +0530 Thu, 23 Jan 2025 15:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106909 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. Discussion-Forum Central Excise Sat, 14 Jun 2014 18:07:21 +0530 https://www.taxtmi.com/forum/issue?id=106909