Ncentral excise rules 2002 pdf files

Rapid revision on central excise my thoughts on gst. In terms of rule 12 and 17 3 of central excise rules, 2002, assessees are required to submit certain statutory returns statements in specified forms and within a period of time. The available formats on this forum are for 1st2nd stage dealers. In the said rules, in rule 11, a in subrule 2, after the proviso, the following provisos shall be inserted, namely. As the counsel who has argued the case, with utmost respect to the. Central excise rules, central excise rules india, advance ruling. Federal excise rules, 2005 pakistan or outside pakistan for or from any airport or aerodrome located within the territory of pakistan. Natarajan, advocate, swamy associates central excise.

Rule 19 export without payment of duty central excise. Excise rules, 2002 date of actual removal of goods rule 8 of central excise rules, 2002 in case of ssi nnoorrmmaall appayymmeenntt 5th of the month following every quarter ee eppaayymmenntt 6th of the month following every quarter in case of others nnoorrmmaall thppaayymmeenntt 5 of the month following every month. A breach of these rules shall, where no other penalty is provided herein or in the act, be punishable with a penalty which may extend to five thousand rupees and with confiscation of the goods in respect of which the offence is committed. 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. Punjab and haryana high court in ms jsl lifestyle limited versus union of india and others2015 10 tmi 1106 held that. These rules may be called the central excise rules, 2002. Rule 12 filing of return central excise rules, 2002 a2z. There are 5 angles through which each part in indirect tax laws has to be studied. Any notification, circular, instruction, standing order, trade notice or other order issued under the central excise no.

Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. The term remission, in this context, means waiver or cancellation of excise duty legally payable. Provided further that no credit or refund of such declared duty shall be allowed if the manufacturer avails of drawback allowed under the customs and central excise duties drawback rules, 1995 or claims rebate of duty under rule 18 of the central excise rules, 2002, in respect of such duty. 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. Apr 15, 2015 in the union budget 201516, one of the amendments made to the central excise rules, 2002 cer with effect from 01. Many subscribe to the view that when penalty is imposed under rule 27 for say, delayed filing of returns, the penalty is payable. Dear sanjay, we understand that you are referring a wrong rule 83 whereas the position you are discussing is mentioned under rule 8 3a of central excise rules, 2002 as amended from time to time and it has been substituted vide notification no. Rule 9 of the central excise rules, 2002 excise forum. The commissioner of central excise may, by special order and subject to such conditions as may be specified by the commissioner of central excise, permit a manufacturer to remove excisable goods manufactured in his factory for carrying out tests to some other premises and to bring back such goods to his factory, without payment of duty, or to. 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. Rule 12 filing of return central excise rules, 2002. Central excise advance rulings, rules 2002, cenvat credit rules 2001, cenvat credit rules 2002, cenvat credit rules 2004 as amended upto 2005, central excise valuation determination of price of excisable goods rules, central excise rules 1944.

Amendment to rule 11 of central excise rules, 2002 wef 01. Rule 27 general penalty central excise rules, 2002 a2z. Jan 28, 2016 central excise advance rulings rules 2002. The position as explained in there circulars does not change after amendments made vide notification no. Rule 19 export without payment of duty central excise rules, 2002. Show cause notice, adjudication, appeals, advance ruling, settlement commission etc. They shall come into force on the 1st day of march, 2002. Sometimes it so happens that certain goods are destroyed or completely damaged before removal from factory. The manual does not deal with legal interpretations and rulings on central excise and service tax matters. I need manufacturer excise invoice under rule 11 of c. Jan 19, 2011 provided that a registration obtained under rule 174 of the central excise rules, 1944 or rule 9 of the central excise no. Law firm in india tax, ipr and corporate law practices. Following amendments have been made in central excise rules, 2002 cer vide.

Filling of return in respect of specified goods on which excise duty has been imposed on and from the 1st march, 2002 rule 12aa job work in articles of precious metals falling under heading 7114 of the first schedule to the tariff act. 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. Federal excise rules, 2005 federal board of revenue. Commissioner of central excise or commissioner of central excise appeals for the purposes of the act and the rules made thereunder.

Existing provision amendment in existing new provision bizsol analysis rule 9 of central excise rules, 2002 1st mar 2016 every manufacturing 052016cent dated 1st mar 2016 exempts from the separate registration to factory or premises engaged in the. Central excise rules 2002 pdf english download is available for download at the excellent download file is in the format of pdf. In these rules, unless the context otherwise requires. Introduction of central excise rules 2002 pdf english download. Dec 20, 2012 rule 27 of central excise rules 2002, is generously used for penalizing technical lapses. Discuss briefly the provisions of rule 44 of the central excise rules, 2002 regarding storage of nonduty paid goods outside the factory.

In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944, the central government hereby makes the following rules, namely. Eximkey india dgft, customs, excise, export import policy. Provided that a registration obtained under rule 174 of the central excise rules, 1944 or rule 9 of the central excise no. Natarajan, advocate, swamy associates the decision of the honble tribunal in the case of godrej harshey vs cce citation is sure to send shockwaves among the entire manufacturing community. With due respect to all those who advocate this view beg to differ. Central excise rules 2002 pdf english download cakart. Central excise instructions central excise rules cbec. Excise and service tax procedures customs act, 1962 common areas in indirect tax laws i. 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. Tiol tax news, gst, income tax, service tax, customs. Central excise rules, 2002 central excise rule 1 short. Jan 29, 2016 central excise rules 2002 as amended by notification no.