Law firm in india tax, ipr and corporate law practices. Rule 9 of the central excise rules, 2002 excise forum. 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. Though, the goods exported do not require payment of excise duty. As per invoices issued under rute 11 of the central excise rules, 2002, the. Make sure that these sections and rules with the period of their applicability are in your mind all the times. Rule 19 export without payment of duty central excise. In these rules, unless the context otherwise requires, a act means the central excise act, 1944 1 of 1944. Rule 12 filing of return central excise rules, 2002 a2z.
Where it is shown to the satisfaction of the central excise officer that goods have been lost or destroyed by natural causes or. Apr 15, 2015 in the union budget 201516, one of the amendments made to the central excise rules, 2002 cer with effect from 01. Section 6 of central excise act, 1944 and rule 9 of central excise rules, 2002 require that every person including central state govt. Rule 12 filing of return central excise rules, 2002. 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. Natarajan, advocate, swamy associates central excise. Late filing of returns is govt making money through dubious rules.
Central excise rules, 2002 central excise rule 1 short. In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944. Make the above table a check list for covering the topics. Many subscribe to the view that when penalty is imposed under rule 27 for say, delayed filing of returns, the penalty is payable. 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. These rules may be called the central excise rules, 2002.
Special offer on gst package for cas as per the mou with icai. A2z taxcorp llp is a boutique indirect tax firm having professionals from multi disciplines which includes goods and services tax gst, central excise, custom, service tax, vat, dgft, foreign trade policy, sez, eou, export import laws, free trade policy etc. Central excise cenvat credit rules 2004, central excise rules. However this act does not contain the rate at which duties are imposed 4. 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. Current, maintained in terms of part v of the excise manual of. Rule 18 rebate of duty central excise rules, 2002 a2z. Central excise tariff act, 1985 5 of 1986 hereinafter referred to as the excise tariff act, as. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. This is the basic law related to the levy and collection of duties of central excise. Amendment to rule 11 of central excise rules, 2002 wef 01. In these rules, unless the context otherwise requires.
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. Provided that a registration obtained under rule 174 of the central excise rules, 1944 or rule 9 of the central excise no. Jan 28, 2016 central excise advance rulings rules 2002. Indias premier portal on central excise matters notification no 062006ce dated 1. Following amendments have been made in central excise rules, 2002 cer vide.
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. 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. The commissioner of central excise may by special order and subject to conditions as may be specified by the commissioner of central excise, permit a manufacturer to remove excisable goods which are in the nature of semifinished goods, for carrying out certain manufacturing processes, to some other premises and to bring back such goods to his. Rule 19 export without payment of duty 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 valuation rules, 1975 except as respect things done or omitted to be done before such supersession, the central government hereby makes the following rules, namely. Central government is empowered to specify, by notification, the goods in respect of which an assesses shall have the option to pay the duty of excise on the basis of specified factors relevant to production of such goods size of equipment employed,number and the types. A2z taxcorp llp is a professionally managed firm and having team of distinguished chartered accountants, company secretary, lawyer. Central excise, joint commissioner of central excise assistant commissioner of 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 invested by the central board of excise and customs constituted under the central boards of. In the said rules, in rule 11, a in subrule 2, after the proviso, the following provisos shall be inserted, namely. Cenvat credit rules 2004, central excise rules 2002, cenvat credit rules 2002, excise appeals rules 2001, excise settlement of cases rules, 2001, excise removal of goods at concessional rate of duty for manufacture of excisable goods rules, 2001, excise no. Whether rebate under rule 18 of central excise rules can be. 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.
Rule 27 general penalty central excise rules, 2002. Discuss briefly the provisions of rule 44 of the central excise rules, 2002 regarding storage of nonduty paid goods outside the factory. Provided that a registration obtained under rule 174 of the central excise rules, 1944 or rule 9 of. 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 central excise settlement of cases rules, 2001 1. Procedures contained in central excise rules, 2002 contained in service tax rules, 1994 import procedures, export procedures, warehousing, duty drawback, baggage rules. Jan 29, 2016 central excise rules 2002 as amended by notification no. Punjab and haryana high court in ms jsl lifestyle limited versus union of india and others2015 10 tmi 1106 held that. The position as explained in there circulars does not change after amendments made vide notification no. 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. Tiol tax news, gst, income tax, service tax, customs.
1291 1410 1300 1168 211 1520 495 1109 1363 807 1493 676 1387 1055 1046 418 1309 614 985 770 1045 43 897 268 34 1205 779 1463 739 1067 405 387 1452 161 1322 307 725 359 3 640 918 151 1359 756 1161