The central excise rules 2002 pdf

Provided that in case of cigarettes, the superintendent or inspector of central excise shall assess the duty payable before removal by the assessee. Many subscribe to the view that when penalty is imposed under rule 27 for say, delayed filing of returns, the penalty is payable. Central excise rules 2002giridhars original notification no 42012 dated 01. Indian central excise central excise cenvat credit rules. Provided that a registration obtained under rule 174 of the central excise rules, 1944 or rule 9 of the central excise no. In exercise of the powers conferred by rule 11 of the cenvat credit rules, 2002, and in supersession of the notification of the government of india in the ministry of finance department of revenue no.

Details of the manufacture, clearance and duty payable. Central excise rules, 2002 central excise rule 1 short. However this act does not contain the rate at which duties are imposed central excise act,1944 5. Quarterly return under rule 7 of the cenvat credit rules, 2002 for the registered dealers forms infillable pdf. Rule 7 4 of central excise rules, 2002 1st mar 2016 082016 ce nt dated 1st march 2016 the assessee shall be liable to pay interest on any amount payable. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. With due respect to all those who advocate this view beg to differ. In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944 and section 94 of the finance act, 1994 32 of 1994 and in supersession of the cenvat credit rules, 2002 and the service tax credit rules, 2002, except as respects things done or omitted to be done before such supersession, the central. Central excise rules 2002 pdf english download is available for download at the excellent download file is in the format of pdf. Any notification, circular, instruction, standing order, trade notice or other order issued under the central excise no. In exercise of the powers conferred by sixth proviso to subrule 1 of rule 12 of the central excise rules, 2002 the central board of excise and customs hereby specifies the form for quarterly return, namely. The conditions and procedures relating to export under claim of rebate are contained in notification no. Central excise rules 2002 pdf english download cakart. Excisable goods exported may be allowed to be returned to the factory.

Rule 18 of the central excise rules, 2002 provides that where any goods are exported, the central government may, by notification, grant rebate of duty paid on such excisable goods or duty paid on materials used in the manufacture or processing of such goods and the rebate shall be subject to such conditions or limitations, if any, and fulfilment of such procedure, as may be specified in the notification. In these rules, unless the context otherwise requires. Eximkey india dgft, customs, excise, export import policy. Central excise department, or any person including an officer of the state government. Students taking ca final exams or students preparing for any subject of ca cs cma or other finance exam will find the file very useful. Rule 18 of the central excise rules, 2002, expressly provides that where any goods are exported the central government may by notification grant a rebate of the duty paid and that rebate shall be subject to such conditions or limitations, if any, and fulfilment of such. Circulars instructions home page of central board of. Rule 9 of the central excise rules, 2002 also mentions that every person who produces, manufacturers, carries on trade, holds private store rooms or warehouse.

In the said rules, in rule 11, a in subrule 2, after the proviso, the following provisos shall be inserted, namely. Whether rebate under rule 18 of central excise rules can be. Central excise is levied under entry 84 of union list. Central excise forms in excel fillable pdf finotax. Law firm in india tax, ipr and corporate law practices. This is the basic law related to the levy and collection of duties of central excise. Rule 27 of central excise rules 2002, is generously used for penalizing technical lapses. They shall come into force from the 1st day of march, 2002 rule 2. Any notification, circular, instruction, standing order, trade notice or other order issued under the cenvat credit rules, 2001 by the board, the chief commissioner or the commissioner of central excise, and in force as on 28 th february, 2002, shall, to the extent it is relevant and consistent with these rules, be deemed to be valid and issued. Faq on swachh bharat cesssbc 286 kb act 797 kb rules.

In these rules, unless the context otherwise requires, act means the central excise act, 1944 1 of 1944. Every notification issued under subrule 1, and every order made under subrule 2 of rule 8 of the central excise rules, 1944, and in force immediately before the commencement of the customs and central excise laws amendment act, 1987 shall be deemed to have been issued or made under the provisions of this section and shall continue to. Amendment to the recruitment rules for the post of assistant directorol in attached and subordinate offices under cbec. Amendment to rule 11 of central excise rules, 2002 wef 01. Quarterly return under rule 7 of the cenvat credit rules, 2002. Any notification, circular, instruction, standing order, trade notice or other order issued under the cenvat credit rules, 2001 by the board, the chief commissioner or the commissioner of central excise, and in force as on 28 th february, 2002, shall, to the extent it is relevant and consistent with these rules, be deemed to be valid and issued under the corresponding provisions of these rules. The adjudicating authority while adjudicating the show cause notice imposed penalty of rs. The appellants also rely on the decision of the tribunal in swaraj mazda ltd vs collector of central excise, chandigarh 2000 125 elt 959 tribunal to submit that the body builders being separate independent manufacturers are liable to pay duty on the manufactured motor vehicle. Cenvat credit rules, 2004 the law of central excise duties is governed by the following. Rule 12 filing of return 1 every assessee shall submit to the superintendent of central excise a.

Rule 12 filing of return central excise rules, 2002. Discuss briefly the provisions of rule 44 of the central excise rules, 2002 regarding storage of nonduty. In these rules, unless the context otherwise requires, a. In the union budget 201516, one of the amendments made to the central excise rules, 2002 cer with effect from 01. Appointment and jurisdiction of central excise officers. They shall come into force on the 1st day of march, 3 2002. Punjab and haryana high court in ms jsl lifestyle limited versus union of india and others2015 10 tmi 1106 held that.

They shall come into force on the 1st day of march, 2002. Goods cleared for export may be allowed to be returned to factory. March 1, 2016 in exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944 and in supersession of the central excise no. The excellent download file is in the format of pdf. See rule 173 of the central excise rules, 2002 form e. A2z taxcorp llp is a professionally managed firm and having team of distinguished chartered accountants, company secretary, lawyer, corporate financial. Central excise rules 2002 as amended by notification no. Existing provision amendment in existing new provision our analysis rule 21 2nd feb 2017 52017ce nt dated 2nd feb 2017 in existing rule 21. E in exercise of the powers conferred by rule 12 of the central excise rules, 2002 and subrule.

However, in order to encash the accumulated cenvat credits, the rebate option in accordance with rule 18 of central excise rules 2002 can be opted. Central excise, custom, service tax, vat, dgft, foreign trade policy, sez, eou, export import laws, free trade policy etc. Date for determination of duty and tariff valuation. These rules may be called the central excise rules, 2002. In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944 and in supersession of the central excise no.

In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944 and in supersession of the central excise rules, 2002, except as respects things done or omitted to be done before such supersession, the central government hereby makes the following rules, namely. When central excise rules, 2002 was introduced, rule 8 thereof provided for fortnightly. Rule 18 rebate of duty central excise rules, 2002 x x x x extracts x x x x notification no. Central excise rules, 2002 form er5,cenvat credit rules, 2004. Central excise quarterly return in fillable pdf finotax.