The cbec excise manual of supplementary instructions for new excise procedures as on 01. As per the union budget 2015 16 there is no changes in import excise duty for import goods under hs code itc chapter 34 to 38. Central excise manual eximkey india dgft, customs, excise. Annual excise tax returns washington department of revenue. Central excise and service tax audit manual 2015 cestam2015. Amendment in rates of natural gas, atf, iron and steel and pvc. The excise department was set up as an independent department with effect from 01. Procedure for demand recovery of dues of central excise. During the past 65 years, the department had travelled a long way in the service of the nation and industry as well.
Hand carry manual assessments to the statute function. Date of levy of new rate shall be notified after enactment of finance bill 2015. Budget changes in excise duty in budget 201516 go to budget main page. Your vehicles value for excise purposes isnt the actual purchase price or book value of the vehicle. Indian union budget has been declared today28 feb 2015 and excise duty changes also declared. Can any one provide me the details of excise duty rate effective date from 2011 to 31. Name instructions efile fillable hand writeable prior years bb1 packet state of hawaii basic business application, instructions and payment voucherscontains bb1 rev. Central excise act, 1944 was enacted on 24th february, 1944 by amalgamating 16 legislations governing taxation on various commodities. Central excise law manual 201718, by r k jain, 9788175885257. Case laws acts notifications circulars classification forms manuals sms news articles. Arrear recovery manual for central excise, customs and. Central board of excise and customs cbec or the board, department of revenue.
This manual replaced registered pension schemes manual from 2015. Central excise manual chapter 1 parti, introduction, an overview of central excise, chapter2 parti registration and ecc number, new excise control code ecc number, chapter3 assessment classification valuation provisional assessment, classification, valuation, provisionalassessment, manner of payment of duty and account current, scrutiny of assessment, chapter 4 invoice system, transhipment. This is revision 9 published april 2015 of the manual. This guide is not designed to address all questions which may arise nor to address complex issues in detail. In such cases, the auditor has to apply his mind, keeping in view the spirit of the principles and policies outlined in the manual. For the recovery of dues action is to be taken under section i 1 of the central excise act. Links with this icon indicate that you are leaving the cdc website the centers for disease control and prevention cdc cannot attest to the accuracy of a nonfederal website. Introduction to administrative cooperation in excise manual. Central excise manual chapter 1 parti, introduction, an overview of central excise, chapter2 parti registration and ecc number, new excise control code ecc number, chapter3 assessment classification valuation provisional assessment, classification, valuation, provisionalassessment, manner of payment of duty and account current, scrutiny of assessment, chapter 4.
Buy central excise law manual 201617 book online at low price in india on. Thus if r1 returns for the period, quarter 1 st and 2 nd of 2015 16 have been filed, dealer will be able to file the r2. Latest indian central excise, cenvat credit rules, tariff, acts, notifications. It is a resource generation department of the state, which enforces the state excise laws in the state. Hiroshi suzuki, ceochief economist, business research institute for cambodia bric. Integrated central excise and service tax audit manual 2015. Excise department is one of the oldest departments in the state and it contributes a major share of the state revenue. Instead, its a percentage of the manufacturers list price in the year of manufacture. Central excise, customs and service tax official website of cochin. Faqs regarding submitting excise applications 2015 16. Indian union budget 2015 16, central excise duty changes under chapter 24. Budget 2015 16, import duty changes under chapter 34 to 38. The excise reciepts in financial year 201819 upto march 2019 are rs. Central excise manual chapter 1 parti, introduction, an overview of central excise, chapter2 parti registration and ecc number, new excise control.
Report on the activites of the excise department on 201516. Central excise, customs and service tax official website of. Central excise has for the past decade been the mainstay of the revenue with service tax and direct taxes stealing the show as far as growth of the taxes are concerned. Exemption to all goods except as in annexure i manufactured and cleared from units located in specified areas in the state of sikkim equal to duty of excise and additional duty of excise paid in cash notfn. The central government gets the revenue from central excise, income tax, service tax and customs, and these taxes are administered by central government.
Arrear recovery manual for central excise, customs and service tax page 2 the arrears of revenue have been piling up over the years due to which it has been felt necessary to compile a hand book of all legal provisions, including instructions,on the subjects for guidance and use of the officers. Appeal is made to all that if you know about illegal distillation or illicit liquor being sold, you can provide information on whatsapp no. Revenue is ready to do everything it can to help businesses stay in business. For the clearance of imported goods in the manual mode, separate documents. Since rate of excise duty has been frequent changed for last six years. Indian customs manual, cbec central board of excise and customs. General excise tax get information general excise and use tax forms form no. All chief commissioners of customs and central excise. Jain book agency, delhi based book store for all your books related needs. Also note that do not click on save button of r2, incase any of the r1 return is to be revised. Indian customs manual, cbe central board of excise and. Import excise duty changes under hs code chapter 91 to 96 indian budget 2015 16, details of changes in customs and central excise duties budget 2015 16, import duty changes under chapter 65 to 71. January 1 through june 30, 2015 for employers that are not ales for 2015. Linking to a nonfederal website does not constitute an endorsement by cdc or any of its employees of the sponsors or the information and products presented on the website.
The board is the administrative authority for its subordinate organizations, including custom houses, central excise and service tax commissionerates and the central revenues control laboratory. Application for permission extension of permission to work under rule 16b of central excise. Central excise, rules, tariff, acts, notifications, manual, circular. As you are aware, the existing central excise audit manual and service. Guidance on the apprenticeship levy part 6, finance act 2016 which came into force on 6 april. Nhanes questionnaires, datasets, and related documentation.
Sixth schedule valuation of goods for the purposes of assessing excise duty or surtax payable on goods manufactured in zambia subsidiary legislation federal acts 1 of 1980 16 of 1955 5 of 1981 24 of 1955 4 of 1982 10 of 1956 3 of 1983 16 of 1956 1 of 1984 16. Central excise notifications general budget 2015 16. Nothing contained herein supersedes, alters or otherwise changes any provision of the massachusetts. Central excise law manual 201617 buy online now at jain. The manual assessment process must be used anytime the form 720 has an expired period, or is within 90 days of expiration and tax is being assessed for a previously unreported irs no. The manual does not deal with legal interpretations and rulings on central excise and service tax matters. Order regarding cancellation of license of license holder in the annexure by the order dated 15122016 of honble supreme court of india w. Branches of banks authorized for deposit of application money. Mineral oil traders excise licences manual revenue. Application form to be submitted in banks for excise auction 2015 16.
Tiol tax news, gst, income tax, service tax, customs. Indian customs manual, cbe central board of excise and customs. Excise duty rate effective date reg, central excise. Central excise notifications general budget 201516.
Central excise duty changes under hs code chapter 04. Central excise practice manual tax management india. After exhausting the option of taking action as above, if dues remain unrecovered, action is to be taken under the provisions of section 142 of the customs act, 1962 which have been made applicable to like matters. The department is administering laws related to liquor, narcotic drugs and psychotropic substances and medicinal preparations containing alcohol and narcotic drugs, etc. Chapter 3 procedure for clearance of imported and export goods. Get the ins and outs on paying the motor vehicle excise tax to your city or town hall. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Chapter14bondsandluts chapter15exciseaudit2000 chapter16appeals. No changes under chapter 34 to 38 for excise duty, indian. Central excise tariff notification 16 2015,seeks to amend notification no 232003 ce dated the 31st march 2008 so as to omit certain entries and increase the rate of excise duty from 12 to 12 5 in respect of certain entries,central excise tariff notification no. The handbook on customs clearance hereinafter referred to as the handbook is presented by the general department of customs and excise hereinafter referred to as the gdce in collaboration with mr.
1422 52 804 556 745 246 46 319 1460 407 545 1250 678 1310 1219 1370 1014 1145 1504 572 1367 738 762 251 862 55 1350 958 1297 38 219 269 1206 19 1266 1453 614 697 542 1058 520 1481 1041 1200 1465 846 175 779 13