This erstwhile collectorate was having wide jurisdiction of. Central excise duty changes under hs code chapter 04 indian. Jain book agency, delhi based book store for all your books related needs. Tiol tax news, gst, income tax, service tax, customs. Buy central excise law manual 201617 book online at low price in india on.
New delhi, the 1 st march, 2015 to be published in the gazette of india, extraordinary, part ii, section 3, subsection i government of india ministry of finance department of revenue. Central excise notifications general budget 201516. Central excise, rules, tariff, acts, notifications, manual, circular. Central excise act, 1944, which imposes a duty of excise on goods manufactured or produced in india. Buy central excise law manual 201718 book online at low price in india on. Manual filing for status holder certificate in anf 3c of hand book of procedures of foreign trade policy 2015 2020, till stipulated time. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india.
Grant of macp to superintendent of central excise 2015 0522. Central excise or deputy commissioner of central excise or any other officer of the central excise department, or any person including an officer of the state government. Audit under central excise cera ea2000 how to handle audit. Union budget 201516, changes in central excise duty under hs code chapter 26. Buy central excise law manual 2015 14 book online at low price in india on.
Guidelines provided herein are intended to ensure that the audits of central excise and service tax assessees and taxpayers are carried out in a uniform, efficient and. Latest indian central excise, cenvat credit rules, tariff, acts, notifications. In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, the central government. Index of audit manuals home page of central board of. Chapter 3 procedure for clearance of imported and export goods. Feb 04, 2015 sir, as per rule 8 3 of central excise rules, 2002 if the assessee fails to pay the amount of duty by the due date, he shall be liable to pay the outstanding amount along with an interest at the rate of specified by the central government vide notification under 8 section 11aa of the act on the outstanding amount, for the period starting with the first day after due date till the date of. Trading activity and or first stage second stage dealers. Feb 15, 2016 cbec releases central excise and service tax audit manual, 2015 this tax alert which provides an update on the integrated central excise and service tax audit manual, 2015 cestam 2015. Audit commissionerates have started functioning with powers to conduct integrated audits subsequent to the implementation of cadre. Macp submission of list of eligible officers 20150507. 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. 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, the central government hereby makes the following rules further to amend the cenvat credit rules, 2004, namely.
Sir, as per rule 8 3 of central excise rules, 2002 if the assessee fails to pay the amount of duty by the due date, he shall be liable to pay the outstanding amount along with an interest at the rate of specified by the central government vide notification under 8 section 11aa of the act on the outstanding amount, for the period starting with the first day after due date till the date of. Rate of interest on late payment of excise, central excise. Regarding facility of centralized registration to manufacturers of aluminium roofing panel under rule 92 of central excise rules, 2002. Central excise revenue for the period 2014 to 201516. Budget 2015 16, changes in central excise duty under hs code chapter 05 to 19. Manual filing for status holder certificate in anf 3c of hand book of procedures of foreign trade policy 20152020, till stipulated time.
Budget 201516, central excise duty changes for iced tea under hs code chapter 21. Central excise practice manual tax management india. Customs and central excise colony, sector 7, opposite. Indian customs manual, cbe central board of excise and customs. 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.
Union budget 2015 16, changes in central excise duty under hs code chapter 26. Centax publications central excise law manual 201516 by r. Integrated central excise and service tax audit manual 2015 cestam 2015 cestam 2015 foreword cestam 2015 manual c. 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. In 20152016, the gross tax collection of the centre from excise amounted to. Date of levy of new rate shall be notified after enactment of finance bill 2015.
The central excise manual prescribed that the department should accept refund. Centax publications central excise law manual 2015 16 by r. Macp submission of list of eligible officers 2015 0507. Indian customs manual, cbe central board of excise and. During the past 65 years, the department had travelled a long way in the service of the. Central excise and service tax audit manual 2015 cestam 2015. Central excise manual chapter 1 parti, introduction, an overview of central excise, chapter2 parti registration and ecc number, new excise control code. Home page of central board of indirect taxes and customs. All chief commissioners of customs and central excise. Central excise tariff notification 162015,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. Central excise rates are determined by the ministry of finance, with rates changing during budgets. Grant of macp to superintendent of central excise 20150522.
Central excise and service tax audit manual 2015 cestam2015. Cbec releases central excise and service tax audit 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. Central excise duty changes under hs code chapter 04. The purpose of the cestam 2015 is to outline the principles and policies of audits conducted under central excise and service tax. This tax alert which provides an update on the integrated central excise and service tax audit manual, 2015 cestam 2015 the purpose of the cestam 2015 is to outline the principles and policies of audits conducted under central excise and service tax. Arrear recovery manual for central excise, customs and. Regarding digitally signed invoices in central excise and service taxconditions, safeguards and procedures. Central excise act, 1944 was enacted on 24th february, 1944 by amalgamating 16 legislations governing taxation on various commodities. Buy central excise law manual 201514 book online at low price in india on. As you are aware, the existing central excise audit manual and service. New central excise and service tax audit manual 2015 cestam 2015. Integrated central excise and service tax audit manual 2015 cestam2015 cestam2015 foreword cestam2015 manual c. These rates are a reflection of economic trends in the country and are generally designed keeping in mind multiple requirements.
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