Rule-8 : Manner of Payment : Assessee Due date of Payment 1) Monthly payment in case of assesses other than those eligible for SSI exemption Duty on goods removed from […]
Excise - 43. page
Rule-5 : Date for determination of duty and tariff valuations – Excise
Rule-5 : Date for determination of duty and tariff valuations : In case of – Rate of duty or tariff value applicable thereto shall be the rate or value in […]
Rule-4 : Duty payable on removal – Excise
Rule-4 : Duty payable on removal : (a ) Liability to pay duty is on manufacturer/warehouse keeper when excisable goods are removed from the factory; (b ) Merchant Manufacturer is […]
Penal provisions for non-registration – Excise
Penal provisions for non-registration: Where the duty leviable on excisable goods exceeds Rs.50 lakhs Imprisonment for a term ,which may extend to 7 years and with fine( However , in […]
Provisions relating to Non Registration – Excise
Provisions relating to Non Registration : As per rule 25 of the Central Excise Rules, 2002, where registration under Central excise is required for a manufacturer but not registered then, […]
Centralized registration – Excise
Centralized registration: Every mine engaged in the production/manufacture of specified goods is exempt from obtaining registration where the producer/manufacturer of such goods has a centralized billing/accounting system in respect of […]
Procedure for obtaining Central Excise Registration – Excise
Procedure for obtaining Central Excise Registration : Application for registration to AC OR DC in Form A-1/A-2/A-3 A 15 digit PAN based registration number (ECC) will be allotted to the […]
The following manufacturers are exempt from registration and consequently payment of Excise Duty
The following manufacturers are exempt from registration and consequently payment of Excise Duty Manufacturer of dutiable goods who claims exemption under SSI notification. Manufacturer in a unit of 100% Export […]
Registration under Central Excise Law – Excise
Registration under Central Excise Law: A manufacturer has to compulsorily get registered under Center Excise Law if he manufactures dutiable goods. Aside of manufacturers, the following persons are required to […]
INTRODUCTION ON GENERAL PROVISIONS – Excise
INTRODUCTION ON GENERAL PROVISIONS: The Central Excise Law has a very detailed procedure for levy and collection of duty from the registered manufacturers. The three types of control on central […]