Central Excise Procedures and Central Excise Rules, 2002

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Central Excise Procedures & Central Excise Rules, 2002Manish MohanAdditional CommissionerA Presentation

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History of General Procedure in Central ExcisePhysical control system (Till 1969)Self-Removal procedure (1969 onwards)Gate pass system (1994)Self-Assessment system (1996)Fortnightly payment of duty (2000)Central Excise Rules, 1944 replaced with Central Excise (No.2) Rules, 2001 (2001) Central Excise Rules, 2002 (2002)Monthly payment of duty (2003)

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Self Removal ProcedureIntimation about the good manufactured.Finished goods duty entered in production register daily.Preparation of invoice as per rule 11 and proper computation of assessable value and the Central Excise duty.Entry of removal in the production register with details.Transporter to carry duplicate invoice.Duty to be paid for month by 5th next month. (SSI units quarterly)

Now there is no need to define all 119 services and rather than defining various services and the Taxable Service now the service has been defined.Replacement of Section 66 by a new charging Section 66B indicating that a taxable event must happen in taxable territory.

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Central Excise Rules, 2002ProvisionsIssued under Section 37 of CE ActJurisdiction & Appointment of officers.Duty Payable on removal.Date of determination of duty & self assessment.Payment of duty and registration.Records, invoices & returns.Bringing back finished goods and job work procedure.Rebate and Export of goods.Access and power to CE officers.Confiscation and penalty.

Now there is no need to define all 119 services and rather than defining various services and the Taxable Service now the service has been defined.Replacement of Section 66 by a new charging Section 66B indicating that a taxable event must happen in taxable territory.

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