- 1 - Index
- 2 - CHAPTER - 1 -- PART- I
Introduction & Scope of this Manual
- 3 - CHAPTER - 1 -- PART- II
An Overview Of Central Excise
- 4 - CHAPTER - 2 -- PART- I
Persons requiring registration, Exemption from Registration
- 5 - CHAPTER - 2 -- PART- II
Components of New ECC Number, Procedure for allotment of New ECC
- 6 - CHAPTER - 3 -- PART- I
Assessment, Classification, Valuation, Provisional Assessment, Manner Of Duty Payment, Account Current, Scrutiny
- 7 - CHAPTER - 3 -- PART- II
Classification
- 8 - CHAPTER - 3 -- PART- III
Valuation
- 9 - CHAPTER - 3 -- PART- IV
Provisional Assessment
- 10 - CHAPTER - 3 -- PART- V
Manner Of Duty Payment, Account Current
- 11 - CHAPTER - 3 -- PART- VI
Scrutiny Of Assessment
- 12 - CHAPTER - 4 -- PART- I
Invoice System
- 13 - CHAPTER - 4 -- PART- II
Transhipment
- 14 - CHAPTER - 4 -- PART- III
Special Procedure For Removal Of Liquid Gases -Pass-Out System
- 15 - CHAPTER - 5 -- CENVAT CREDIT
Salient features
- 16 - CHAPTER - 6 -- PART- I
Records
- 17 - CHAPTER - 6 -- PART- II
Return
- 18 - CHAPTER - 6 -- PART- III
Electronic maintenance of records and preparation of Returns and documents
- 19 - CHAPTER - 7 -- PART- I
Export Without Payment Of Duty
- 20 - CHAPTER - 7 -- PART- II
Export to all countries except Nepal and Bhutan
- 21 - CHAPTER - 7 -- PART- III
Simplified Export Procedure For Exempted Units
- 22 - CHAPTER - 7 -- PART- IV
Export To Nepal And Bhutan Without Payment Of Duty
- 23 - CHAPTER - 7 -- PART - V
Miscellaneous Export Provisions
- 24 - CHAPTER - 7 -- PART- VI
Manufacture of export goods in bond
- 25 - CHAPTER - 8 -- EXPORT UNDER CLAIM FOR REBATE
Categories of exports
- 26 - CHAPTER - 8 -- PART- I
Export to all countries except Nepal and Bhutan
- 27 - CHAPTER - 8 -- PART- II
Export to Nepal or Bhutan
- 28 - CHAPTER - 8 -- PART- III
Special Procedure For Store For Consumption On Board An Aircraft On Foreign Run
- 29 - CHAPTER - 8 -- PART- IV
Miscellaneous
- 30 - CHAPTER - 8 -- PART- V
Export Under Claim For Rebate Of Duty On Excisable Material Used In The Manufacture Of Export Goods
- 31 - CHAPTER - 8 -- PART- VI
Special Procedure For Export Of Tea Under Claim Of Rebate
- 32 - CHAPTER - 9 -- REFUND
Presentation of refund claim
- 33 - CHAPTER - 10 -- PART- I
Warehousing
- 34 - CHAPTER - 10 -- PART- II
Export Warehousing
- 35 - CHAPTER - 11 -- SAMPLES
Categorization of Samples
- 36 - CHAPTER - 12 -- PART- I
Stainless steel pattis/pattas, and Aluminium Circles
- 37 - CHAPTER - 12 -- PART- II
Embroidered Fabrics
- 38 - CHAPTER - 12 -- Part - III
Compounded Levy On Independent Textile Processors
- 39 - CHAPTER - 12 -- PART - IV
Duty On Readymade Garments
- 40 - CHAPTER - 12 -- PART - V
Matches
- 41 - CHAPTER - 13 -- PART- I
Demand Notice/Show Cause Notice
- 42 - CHAPTER - 13 -- PART- II
Adjudication
- 43 - CHAPTER - 13 -- PART- III
Interest, Penalty, Confiscation, Duty Payment Under Protest
- 44 - CHAPTER - 14 -- BONDS and LUTs
Bonds and Letter of Undertaking , Types of bonds , Guidelines for executing bonds
- 45 - CHAPTER - 15 -- EXCISE AUDIT 2000
Procedure of Excise Audit 2000
- 46 - CHAPTER - 16 -- APPEALS
Appellate Stages
- 47 - CHAPTER - 17 -- PART- I
Search And Seizure
- 48 - CHAPTER - 17 -- PART- II
Arrest And Prosecution
- 49 - CHAPTER - 18 -- PART- I
Remission of duty and Destruction of goods
- 50 - CHAPTER - 18 -- PART- II
Over time Fee
- 51 - CHAPTER - 18 -- PART- III
Recovery of Dues
- 52 - CHAPTER - 18 -- PART- IV
Return of duty paid goods to the factory