Central excise rules 2002 pdf

4. Amendments in Central Excise Rules, 2002: -A new rule has been inserted in the Central Excise Rules 2002 to provide that records. seized by the department during an investigation but not relied upon in the Show Cause Notice should be returned to the party within 30 days of the issue of show 1. Central ExciseProcedures & Central Excise Rules, 2002 Manish Mohan Additional Commissioner A Presentation By. 2. Historyof General Procedure in CentralExcise ? Physicalcontrolsystem (Till 1969) ? Self-Removalprocedure(1969 onwards) ? Gatepasssystem(1994) ? Self-Assessmentsystem(1996) (b) "Central Excise Officer" means the Chief Commissioner of Central Excise, Commissioner of Central Excise, Commissioner of Central (1) The Central Government may, by rules made under this section, provide for remission of duty of excise leviable on any excisable goods which due to any Division 3. Central excise rules, 2002. 3.1 background of procedures in excise. APPENDIX 1 : Central Excise Act, 1944 APPENDIX 2 : Central Excise Rules, 2002 APPENDIX 3 : Cenvat Credit Rules, 2004 APPENDIX 4 : Central Excise Valuation (Determination of OHe would also, under sub-rule 1 of Rule 11 of the Central Excise Rules, 2002, prepare an invoice taking the CT-3 certificate into account. OThe filled up ARE-3A would be submitted to the consignee (EOU) & SP in-charge of the warehouse where the goods received under the cover of this ARE-3A Rule 9A deals with Filing of Annual Principal Input Return ( ER 5) & monthly Principal Input Return ( ER6). Now Requirement of filing of ER 5/ER 6 is removed. However, it is provided that manufacturer or output service provider shall file Annual Return in the form specified by 30th Nov of succeeding Notes on the Central excise. Short title, extent and commencement: Definitions. Appointment and jurisdiction of Central Excise Officers. Duty payable on removal. Determination of rate of duty and tariff valuation. of the records maintained under the Central Excise Rules, 2002, the CENVAT Credit Rules, 2004, or the Service Tax Rules, 1994, as the case may be I/We declare that no separate claim for rebate of duties or service tax in respect of excisable materials used in the manufacture of the goods or output 14[(7) The Central Board of Excise and Customs may, by an order extend the period specified in this rule by such period as deemed necessary under the circumstances of special nature to be specified therein.] 20[(8)(a) An assessee, who has filed a return in the form referred to in sub-rule(1) within the in Acts/Rules governing Central Excise and Service Tax but helps the application in recognizing which requires to transact with the Central Excise or Service Tax Department, though not an Rules, 2002 and deposit the duty electronically through internet banking under sub-rule (1) of Rule 8 of the Explanatory notes (central excise) general: a. cenvat rate: 1. general excise duty rate (cenvat rate) is being enhanced from 10% to 12% Central excise registration - procedures and issues persons liable to register in accordance with rule 9 of central excise rules, 2002, below 1.6 Central Excise Rules, 2002 introduced vide Notification No. 4/2002-C.E. (v) The person who carries on wholesale trade or deals in excisable goods (except first and second stage. dealer, as defined in Cenvat Credit Rules, 2002 (Now Cenvat Credit Rules, 2004) and the depots of a. 1.6 Central Excise Rules, 2002 introduced vide Notification No. 4/2002-C.E. (v) The person who carries on wholesale trade or deals in excisable goods (except first and second stage. dealer, as defined in Cenvat Credit Rules, 2002 (Now Cenvat Credit Rules, 2004) and the depots of a. Find Entire Text of CENTRAL EXCISE RULES, 2002 on amlegals.com. Advocates handling Litigation in Excise in CESTAT,Ahmedabad. (1) Every person who produces or manufactures any excisable goods, or who stores such goods in a warehouse, shall pay the duty leviable on such goods in the Rule 12AA of Central Excise Rules, 2002, has been inserted to prescribe a special procedure for this purpose. Under this procedure, the duty liability, accountability and responsibility for complying with the excise procedures would be on the person who gets the articles of jewellery manufactured on job-work.