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by s.jaikumar advocate

by s.jaikumar advocate. CENTRAL EXCISE. Manufacture. Section 2 (f). Deem manufacture. Third schedule. Valuation. Section 4 – Transaction Value. Section 4 & Valuation Rules. Rule 4 - Comparable goods. Rule 5 - Freight and Insurance. Rule 6 - Additional consideration.

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by s.jaikumar advocate

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  1. bys.jaikumaradvocate CENTRAL EXCISE

  2. Manufacture • Section 2 (f) • Deem manufacture. • Third schedule.

  3. Valuation Section 4 – Transaction Value

  4. Section 4 & Valuation Rules • Rule 4 - Comparable goods. • Rule 5 - Freight and Insurance. • Rule 6 - Additional consideration. • Rule 7 - Depot clearance. • Rule 8 - Captive consumption. • Rule 9 - Related person. • Rule 10 - Interconnected undertaking. • Rule 10A – Job work. • Rule 11 - Best judgment

  5. Section 4 A • Weights and Measures. • OE Exemption. • Different MRP.

  6. Exports • Exports without payment of duty. • Exports under claim for rebate. • Protection of Cenvat Credit.

  7. Job Work • Excise vis-à-vis service tax. • Notification 214/86. • Rule 4 (5) (a) of CCR, 2004. • Protection of Cenvat Credit. • Valuation.

  8. Powers of C.Ex. Officers • Search & Seizure. • Summon. • Arrest. • Publication of names.

  9. Appellate / Other Remedies • Commissioner (Appeals). • CESTAT. • Settlement Commission. • Pre deposit. • Compounding.

  10. Penal Measures • Various penalties. • Provisional attachment of property. • Prosecution.

  11. LTU • Transfer of inputs. • Transfer of Credit. • Transfer of manufactured goods.

  12. Certain Procedural Issues • Self-assessment. • Provisional assessment. • Due date for payment of duty. • Consequences of delayed payment. • Filing of returns. ER 1/ ER 4 / ER 5 /ER 6 / ER 7. • Supplementary invoices.

  13. THANKS

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