Form E.R.-1 Original/Duplicate
[See rule 12 of the Central Excise Rules, 2002 and rule 9 (7) of CENVAT Credit Rules, 2004]
| | M | M | | Y | Y | Y | Y |
|---|
| Return of excisable goods and availment of CENVAT credit for the month of | | | | | | | |
3. Details of the manufacture, clearance and duty payable:
| CETSH NO. | Description of goods | Unit of quantity | Quantity manufactured | Quantity cleared | Assessable value
(Rs.) |
| (1) | (2) | (3) | (4) | (5) | (6) |
| | | | | | | | | | | | | |
| Duty | Notification availed | Serial No. in Notification | Rate of duty | Duty payable (Rs.) | Provisional assessment number (if any) |
| (7) | (8) | (9) | (10) | (11) | (12) |
| CENVAT | | | | | |
| Other Duties | | | | | |
4. Details of duty paid on excisable goods:
| Duty code | Credit Account (Rs.) | Account Current (Rs.) | Challan | BSR Code | Total duty paid (Rs.)
(2+3) |
| | | | No. | date | | |
| (1) | (2) | (3) | (4A) | (4B) | (5) | (6) |
| CENVAT | | | | | | | | | | | |
| Other Duties | | | | | | | | | | | |
5. Details of CENVAT credit availed and utilized:
| Details of Credit | CENVAT (Rs.) | AED (TTA) (Rs.) | NCCD (Rs.) | ADE levied under clause 85 of Finance Bill, 2005 (Rs.) | Education Cess on excisable goods (Rs.) | Service Tax (Rs.) | Education Cess on taxable services (Rs.) |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| Opening balance | | | | | | | |
| Credit availed on inputs on invoices issued by manufacturers | | | | | | | |
| Credit availed on inputs on invoices issued by I or II stage dealers | | | | | | | |
| Credit availed on capital goods | | | | | | | |
| Credit availed on input services | | | | | | | |
| Total credit availed | | | | | | | |
| Credit utilized for payment of duty on goods | | | | | | | |
| Credit utilized when inputs or capital goods are removed as such | | | | | | | |
| Credit utilized for payment of duty on services | | | | | | | |
| Closing balance | | | | | | | |
6. Details of other payments made:
| Payments | Amount Paid (Rs.) | Challan | BSR Code | Source document No. & date |
| | Account current | Credit account | No. | Date | | |
| (1) | (2A) | (2B) | (3A) | (3B) | (4) | (5) |
| Arrears of duty under rule 8 | | | | | | | | | | | |
| Other arrears of duty | | | | | | | | | | | |
| Interest payment under rule 8 | | | | | | | | | | | |
| Other interest payments | | | | | | | | | | | |
| Misc. Payments | | | | | | | | | | | |
7. Self- assessment memorandum:
| a) | I hereby declare that the information given in this Return is true, correct and complete in every respect and that I am authorised to sign on behalf of the assessee.
|
| b) | During the month, total Rs. ___________ was deposited vide TR 6 Challans (copies enclosed).
|
| c) | During the month, invoices bearing S.No._______ to S.No. _______ were issued.
|
Date:
Place:
Name and signature of Assessee or
Authorised Signatory
ACKNOWLEDGEMENT| | M | M | | Y | Y | Y | Y |
|---|
| Return of excisable goods and availment of CENVAT credit for the month of | | | | | | | |
| | D | D | | M | M | | Y | Y | Y | Y |
|---|
| Date of receipt | | | | | | | | | | |
Name and Signature of the Range Officer with Official Seal
INSTRUCTIONS1. Indicate the 15-digit PAN based registration number and the name as appearing in the Registration Certificate.
2. In case more than one item is manufactured, additional row may be inserted in each table, wherever necessary. For giving information about the details of production and clearance, payment of duty and CENVAT credit availed and utilised month wise, the respective tables may be replicated.
3. If a specific product attracts more than one rate of duty, then all the rates should be mentioned separately.
For example: If a product is cleared at full rate of duty to the local market and at a concessional /nil rate of duty for earthquake relief, then the details for each category of clearance must be separately mentioned.
4. In case the goods are cleared for export under Bond, the details of clearance may be mentioned separately. Under the columns (8) and (9) of table at serial number 3, the words ‘Export under Bond’ may be mentioned.
5. If a specified product attracts different rates of duty, within the same month, then such details should be separately mentioned.
For example: On the 10th of a month, the effective rate of duty leviable for the product is changed, then the details relating to production, clearance and payment of duty need to be mentioned separately for the period up to 9th of the month and from 10th to the end of the month.
6. 8-digit CETSH Number may be indicated without any decimal point.
7. Wherever quantity codes appear, indicate relevant abbreviations as given below.
| Quantities | Abbreviations | Quantities | Abbreviations |
|---|
| Centimetre(s) | cm | Metre(s) | m |
| Cubic centimetre(s) | cm3 | Square metre(s) | m2 |
| Cubic metre(s) | m3 | Millimetre(s) | mm |
| Gram(s) | g | Metric tonne | mt |
| Kilogram | kg | Number of pairs | pa |
| Kilolitre | kl | Quintal | q |
| Litre(s) | l | Tonne(s) | t |
| Thousand in number | Tu | Number | u |
8. Where the duty is specific and is charged based on specified unit quantity, the same quantity code must be used for showing clearance figures.
9. In column (6) of Table at serial number 3, the assessable value means,
(a) where goods attract advalorem rate of duty, the value under section 4 of Central Excise Act, 1944 (1 of 1944);
(b) where goods are covered under section 4A of the Act, the assessable value as worked out under MRP after allowing deductions as provided under section 4A of the Act;
(c) in case of goods for which the tariff value is fixed, such tariff value;
(d) in case of specific rated goods, the aggregated invoice value of the goods excluding all taxes;
(e) in case of combination of advalorem and specific duties, the transaction value under section 4 of the Act;
(f) in case of exports under Bond, the ARE-1/ARE-2/invoice value.
The abbreviations and expressions used to denote a particular type of duty are as below:
CENVAT- Duty of Excise leviable as per First Schedule to Central Excise Tariff Act, 1985 (5 of 1986).
SED- Special Excise Duty leviable as per Second Schedule to Central Excise Tariff Act, 1985 (5 of 1986).
AED (GSI)- Additional Duty of Excise leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957).
NCCD- National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001(as amended).
AED (TTA)- Additional Duty of Excise leviable under Additional Duties of Excise (Textile and Textile Articles) Act, 1978 ( 40 of 1978).
SAED- Special Additional Excise Duty leviable under section 147 of the Finance Act, 2002.
ADE- Additional duty of Excise on Motor Spirit and High Speed Diesel leviable under section 111 of the Finance (No. 2) Act, 1998 and section 133 of the Finance Act, 1999 respectively.
ADE on specified products- ADE on specified products as levied under Clause 85 of the Finance Bill, 2005.
Education Cess on excisable goods-Education Cess on excisable goods leviable under section 91 read with section 93 of Finance (No. 2) Act, 2004 (23 of 2004).
Service Tax- Service tax leviable under section 66 of the Finance Act, 1994 (32 of 1994).
Cess- Cess leviable under different Cess enactments.
10. In Tables at serial numbers 3 and 4 the ‘Other duties’ paid/payable, as applicable, may be mentioned as per the following sequence.
| SED | | | | | |
| AED(GSI) | | | | | |
| NCCD | | | | | |
| AED(TTA) | | | | | |
| SAED | | | | | |
| ADE | | | | | |
ADE on specified products levied
under clause 85 of Finance Bill,2005 | | | | | |
EDUCATION CESS ON
EXCISABLE GOODS | | | | | |
| CESS | | | | | |
11. In column (10) in Table at serial number 3, indicate the effective rates of duty. Columns which are not applicable, may be left blank.
12. Goods cleared under compounded levy scheme, indicate the aggregate duty payable in column (11) of Table at serial number 3 as per the compounded levy scheme. The columns not applicable may be kept blank.
13. In case the goods are assessed provisionally, the details may be given separately in Table at serial number 3. In column (12) of Table at serial number 3, specify the Unique Identification number mentioned in the order for Provisional Assessment.
14. The details of the challans for duty payment should be mentioned in Table at Sr.No. 4. In Table at S.No.6, separate challans should be used for pre-deposit of duty for the purpose of appellate remedy, for paying dues for approaching Settlement Commission and for other payments.
15. In column (4) of Table at serial number 6, specify the Order-in-Original number and date relating to the payment of arrears of duty and of interest, the period for which the said interest has been paid. For other miscellaneous payments, mention the source document number and date.
16. In the Tables at serial numbers 4 and 6, the BSR codes of the Bank branch should be indicated when the instructions to this effect are issued.
Form E.R.-3Original/Duplicate
[See rule 12 of the Central Excise Rules, 2002 and rule 9 (7) of CENVAT Credit Rules, 2004]
[To be submitted by the assessees falling under proviso to rule 12 of the Central Excise Rules, 2002]
| | M | M | | Y | Y | Y | Y |
|---|
| Return of excisable goods and availment of CENVAT credit for the month of | | | | | | | |
3. Details of the manufacture, clearance and duty payable:
| CETSH NO. | Description of goods | Unit of quantity | Quantity manufactured | Quantity cleared | Assessable value
(Rs.) |
| (1) | (2) | (3) | (4) | (5) | (6) |
| | | | | | | | | | | | | |
| Duty | Notification availed | Serial No. in Notification | Rate of duty | Duty payable (Rs.) | Provisional assessment number (if any) |
| (7) | (8) | (9) | (10) | (11) | (12) |
| CENVAT | | | | | |
| Other Duties | | | | | |
4. Details of duty paid on excisable goods:
| Duty code | Credit Account (Rs.) | Account Current (Rs.) | Challan | BSR Code | Total duty paid (Rs.)
(2+3) |
| | | | No. | date | | |
| (1) | (2) | (3) | (4A) | (4B) | (5) | (6) |
| CENVAT | | | | | | | | | | | |
| Other Duties | | | | | | | | | | | |
5. Details of CENVAT credit availed and utilized:
| Details of Credit | CENVAT (Rs.) | AED (TTA) (Rs.) | NCCD (Rs.) | ADE levied under clause 85 of Finance Bill, 2005 (Rs.) | Education Cess on excisable goods (Rs.) | Service Tax (Rs.) | Education Cess on taxable services (Rs.) |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| Opening balance | | | | | | | |
| Credit availed on inputs on invoices issued by manufacturers | | | | | | | |
| Credit availed on inputs on invoices issued by I or II stage dealers | | | | | | | |
| Credit availed on capital goods | | | | | | | |
| Credit availed on input services | | | | | | | |
| Total credit availed | | | | | | | |
| Credit utilized for payment of duty on goods | | | | | | | |
| Credit utilized when inputs or capital goods are removed as such | | | | | | | |
| Credit utilized for payment of duty on services | | | | | | | |
| Closing balance | | | | | | | |
6. Details of other payments made:
| Payments | Amount Paid (Rs.) | Challan | BSR Code | Source document No. & date |
| | Account current | Credit account | No. | Date | | |
| (1) | (2A) | (2B) | (3A) | (3B) | (4) | (5) |
| Arrears of duty under rule 8 | | | | | | | | | | | |
| Other arrears of duty | | | | | | | | | | | |
| Interest payment under rule 8 | | | | | | | | | | | |
| Other interest payments | | | | | | | | | | | |
| Misc. Payments | | | | | | | | | | | |
7. Self- assessment memorandum:
| a) | I hereby declare that the information given in this Return is true, correct and complete in every respect and that I am authorised to sign on behalf of the assessee. |
| b) | During the month, total Rs. ________________ was deposited vide TR 6 Challans (copies enclosed). |
| c) | During the month, invoices bearing S.No._______ to S.No. _______ were issued. |
Date:
Place:
Name and signature of Assessee or
Authorised Signatory
ACKNOWLEDGEMENT| | M | M | | Y | Y | Y | Y |
|---|
| Return of excisable goods and availment of CENVAT credit for the month of | | | | | | | |
| | D | D | | M | M | | Y | Y | Y | Y |
|---|
| Date of receipt | | | | | | | | | | |
Name and Signature of the Range Officer with Official Seal
INSTRUCTIONS2. Indicate the 15-digit PAN based registration number and the name as appearing in the Registration Certificate.
2. In case more than one item is manufactured, additional row may be inserted in each table, wherever necessary. For giving information about the details of production and clearance, payment of duty and CENVAT credit availed and utilised month wise, the respective tables may be replicated.
3. If a specific product attracts more than one rate of duty, then all the rates should be mentioned separately.
For example: If a product is cleared at full rate of duty to the local market and at a concessional /nil rate of duty for earthquake relief, then the details for each category of clearance must be separately mentioned.
4. In case the goods are cleared for export under Bond, the details of clearance may be mentioned separately. Under the columns (8) and (9) of table at serial number 3, the words ‘Export under Bond’ may be mentioned.
5. If a specified product attracts different rates of duty, within the same month, then such details should be separately mentioned.
For example: On the 10th of a month, the effective rate of duty leviable for the product is changed, then the details relating to production, clearance and payment of duty need to be mentioned separately for the period up to 9th of the month and from 10th to the end of the month.
6. 8-digit CETSH Number may be indicated without any decimal point.
7. Wherever quantity codes appear, indicate relevant abbreviations as given below.
| Quantities | Abbreviations | Quantities | Abbreviations |
|---|
| Centimetre(s) | cm | Metre(s) | m |
| Cubic centimetre(s) | cm3 | Square metre(s) | m2 |
| Cubic metre(s) | m3 | Millimetre(s) | mm |
| Gram(s) | g | Metric tonne | mt |
| Kilogram | kg | Number of pairs | pa |
| Kilolitre | kl | Quintal | q |
| Litre(s) | l | Tonne(s) | t |
| Thousand in number | Tu | Number | u |
8. Where the duty is specific and is charged based on specified unit quantity, the same quantity code must be used for showing clearance figures.
9. In column (6) of Table at serial number 3, the assessable value means,
(a) where goods attract ad valorem rate of duty, the value under section 4 of Central Excise Act, 1944 (1 of 1944);
(b) where goods are covered under section 4A of the Act, the assessable value as worked out under MRP after allowing deductions as provided under section 4A of the Act;
(c) in case of goods for which the tariff value is fixed, such tariff value;
(d) in case of specific rated goods, the aggregated invoice value of the goods excluding all taxes;
(e) in case of combination of advalorem and specific duties, the transaction value under section 4 of the Act;
(f) in case of exports under Bond, the ARE-1/ARE-2/invoice value.
The abbreviations and expressions used to denote a particular type of duty are as below:
CENVAT- Duty of Excise leviable as per First Schedule to Central Excise Tariff Act, 1985 (5 of 1986).
SED- Special Excise Duty leviable as per Second Schedule to Central Excise Tariff Act, 1985 (5 of 1986).
AED (GSI)- Additional Duty of Excise leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957).
NCCD- National Calamity Contingent Duty leviable under section 136 of the Finance Act, 2001(as amended).
AED (TTA)- Additional Duty of Excise leviable under Additional Duties of Excise (Textile and Textile Articles) Act, 1978 ( 40 of 1978).
SAED- Special Additional Excise Duty leviable under section 147 of the Finance Act, 2002.
ADE- Additional duty of Excise on Motor Spirit and High Speed Diesel leviable under section 111 of the Finance (No. 2) Act, 1998 and section 133 of the Finance Act, 1999 respectively.
ADE on specified products- ADE on specified products as levied under Clause 85 of the Finance Bill, 2005.
Education Cess on excisable goods-Education Cess on excisable goods leviable under section 91 read with section 93 of Finance (No. 2) Act, 2004 (23 of 2004).
Service Tax- Service tax leviable under section 66 of the Finance Act, 1994 (32 of 1994).
Cess- Cess leviable under different Cess enactments.
10. In Tables at serial numbers 3 and 4 the ‘Other duties’ paid/payable, as applicable, may be mentioned as per the following sequence.
| SED | | | | | |
| AED(GSI) | | | | | |
| NCCD | | | | | |
| AED(TTA) | | | | | |
| SAED | | | | | |
| ADE | | | | | |
ADE on specified products levied
under clause 85 of Finance Bill,2005 | | | | | |
EDUCATION CESS ON
EXCISABLE GOODS | | | | | |
| CESS | | | | | |
11. In column (10) in Table at serial number 3, indicate the effective rates of duty. Columns which are not applicable, may be left blank.
12. Goods cleared under compounded levy scheme, indicate the aggregate duty payable in column (11) of Table at serial number 3 as per the compounded levy scheme. The columns not applicable may be kept blank.
13. In case the goods are assessed provisionally, the details may be given separately in Table at serial number 3. In column (12) of Table at serial number 3, specify the Unique Identification number mentioned in the order for Provisional Assessment.
14. The details of the challans for duty payment should be mentioned in Table at Sr.No. 4. In Table at S.No.6, separate challans should be used for pre-deposit of duty for the purpose of appellate remedy, for paying dues for approaching Settlement Commission and for other payments.
16. In column (4) of Table at serial number 6, specify the Order-in-Original number and date relating to the payment of arrears of duty and of interest, the period for which the said interest has been paid. For other miscellaneous payments, mention the source document number and date.
17. In the Tables at serial numbers 4 and 6, the BSR codes of the Bank branch should be indicated when the instructions to this effect are issued.
(CBEC notifies new ER-1 and ER-3 forms vide
NTF. NO. 26/2005-CE(N.T.), DT. 16/05/2005)
(Pl. refer
CIR NO.818/15/2005-CX, DT. 15/07/2005 for Manner of scrutiny of ER-1 and ER-3 returns by the Proper Officer)
(Please refer
NTF. NO. 25/2004-CE(N.T.), DT. 27/09/2004
NTF. NO. 14/2004-CE(N.T.), DT. 04/08/2004
NTF. NO. 71/2003-CE(N.T.), DT. 15/09/2003
NTF. No. 48/2001-CE(NT), Dt. 26/06/2001)
[OLD-
ANNEXURE-12
Monthly/Quarterly Return
E.R. 1
(Rule 12)Original
Duplicate
Triplicate
Quadruplicate
Quintuplicate
Return for the month/quarter of__________________
1. Name of the Assessee:
2. New Excise Control Code Number/Registration No.:
3. Address:
(For abbreviations, please see the NOTES at the end)4. Details of Excisable goods manufactured, for the month/quarter:
| Product Description | CETSH | Unit | Opening Balance | Quantity
Manu- factured | Quantity
Received
(Other
than
manu- factured) | Quantity removed | Closing Balance |
| On which duty is required to be paid | Others (Without payment of duty for exports etc.) |
| (1) | (2) | (3) | (4) | (5) | (6) | (7A) | (7B) | (8) |
5. Details of removals of all excisable goods on which duty is payable in the first fortnight of the month/first month of the quarter, including duty liability and payment particulars relating to the said period:
A. Removals
| Product Description | Quantity Removed | Assessable value | Rate of duty
(including notification no.
and the relevant serial no.
in the notification, if any) | Total Duty payable | Total duty paid |
| PLA | CENVAT Credit |
| (1) | (2) | (3) | (4) | (5) | (6A) | (6B) |
B. Duty payment details
Date(s) of
payment
of duty | Mode of payment | CENVAT | SDE | AED
GSI | AED
T&T | Cess | Addl. Duty | Others | Total duty paid |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
| | PLA | | | | | | | | |
| | CENVAT
Credit | | | | | | | | |
B. Interest payment on account of delay in payment of duty:
| Amount of interest payable | Amount of interest paid | Date and Mode of payment |
| (1) | (2) | (3) |
6. Details of removals of all excisable goods on which duty is payable in the second fortnight of the month/second month ofthe quarter, including duty liability and payment particulars relating to the said period:
A. Removals:
| Product Description | Quantity Removed | Assessable value | Rate of duty
(including notification no.
and the relevant serial no.
in the notification, if any) | Total Duty payable | Total Duty paid |
| PLA | CENVAT |
| (1) | (2) | (3) | (4) | (5) | (6A) | (6B) |
B. Duty payment details:
| Date(s) of payment of duty | Mode of payment | CENVAT | SDE | AED
GSI | AED
T & T | Cess | Addl. Duty | Others | Total duty paid |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
| | PLA | | | | | | | | |
| | CENVAT
Credit | | | | | | | | |
C. Interest payment on account of delay in payment of duty:
| Amount of interest payable | Amount of interest paid | Date and Mode of payment |
| (1) | (2) | (3) |
7. Details of removals of all excisable goods on which duty is payable in the third Month of the Quarter including duty liability and payment particulars relating to the said period:
A. Removals:
| Product Description | Quantity Removed | Assessable value | Rate of duty
(including notification no.
and the relevant serial no.
in the notification, if any) | Duty payable | Total Duty paid |
| PLA | CENVAT
Credit |
| (1) | (2) | (3) | (4) | (5) | (6A) | (6B) |
B. Duty payment details:
| Date(s) of payment of duty | Mode of payment | CENVAT | SDE | AED
GSI | AED
T & T | Cess | Addl. Duty | Others | Total duty paid |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
| | PLA | | | | | | | | |
| | CENVAT
Credit | | | | | | | | |
C. Interest payment on account of delay in payment of duty:
| Amount of interest payable | Amount of interest paid | Date and Mode of payment |
| (1) | (2) | (3) |
8. Details of goods cleared without payment of duty or under full exemption or at ‘nil’ rate of duty:
| Product Description | Unit | CETSH | Type of clearance | Quantity Cleared | Value of goods cleared |
| (1) | (2) | (3) | (4) | (5) | (6) |
9. Total duty and interest paid during the month (the quarter in case of units availing exemption on the basis of value of clearancesin a financial year):
| | Duty | Interest |
| PLA | | |
| CENVAT Credit | | XXXXXXXXXX |
| Total | | |
10 . Details of miscellaneous payments made (arrears, penalty, etc. ) during the month/quarter
| Type of Payment | Amount Paid | Mode of payment | Order No. and date under which required to pay |
| (1) | (2) | (3) | (4) |
1. SELF-ASSESSMENT MEMORANDUM
a) I/We declare that I/We have compared the above particulars with the records and books of my/ our factory/ warehouse and the same are correctly stated.
b) I/We have assessed the ad-valorem duty on the clearance documents in terms of section 4 of the Act read with the ValuationRules,2000 or in terms of section 4A of the Act.
c) I/We certify the deposits were made in the designated bank on TR-6 Challans (copy enclosed).
d) I/We have paid duty within the time specified in these rules and in case of delay, I have also deposited the interest leviableas per the rules. (Worksheet of interest calculation attached).
e) Duty on the goods removed under invoices/ clearance documents bearing Sl. Nos. …… relating to this Return, has beenassessed provisionally under rule 9B.
f) Duty on the goods removed under invoices/ clearance documents bearing Sl. Nos ...…..relating to this Return, has been paid under protest.
g) During the month invoices/ clearance documents bearing Sl.No………… to Sl.No………. have been issued.
h) I/We certify that proper accounts have been maintained in respect of the goods removed without payment of duty and we will follow the procedure specified in these rules or instructions issued thereunder for their proper accountal.
(Strike out the portion not applicable)Place :
Date :
Name in capital letters and
signature of the assessee or the
Authorised Signatory
ACKNOWLEDGEMENTDate Of Receipt___________
Signature And Official Seal of the Range Officer
Place:
Date:
NOTES1) All Central Excise assessees who are required to file return in terms of rule 12 shall use this form. In case of the smallscale units i.e. the assesses who are eligible to avail exemptions on the basis of their value of clearance in a financial year, this form shall be used with the modification that instead of details for fortnight in items 5, and 6, the details shall be given for the first, and second month of each quarter and in item 7 for the third month of the quarter to which the return relates.
2) The product description should tally with the description actually used on the invoices. Production and removal details must be given for each commercially separate product/group of products (of similar nature) falling under same sub-heading, having same rate of duty, based upon the data maintained in the Daily Stock Account under rule 10. Thus, for the products/group of products having separate classification/rates of duties, separate entries must be given. Commissioner may relax the aforesaid by a general or special order.
3) Whereas the total duty payable for any product/group of products for which details are given for the fortnightly/monthly clearances, will be based upon the sum total of duty liability indicated in the invoices for the clearances effected (where duty is payable), the total of duty payment will be consolidated adjustment through account current and CENVAT credit account, as may be decided by the assessee.
4) In item 4, in column (6), mention the quantities received under rules etc. separately.
5) In items 5, 6 and 7 where more than one type of duty is leviable on the same product, indicate - under column 4 the rate for each type of duty, under column 5 total duty payable and under columns 6A and 6B the total duty paid.
6) In item 8, ‘Type of clearance’ refers to clearance for exports without payment of duty under rule 19, clearance where the goods are the goods are fully exempted by notification clearances under Warehousing procedure and clearances at nil rate of duty. There may be more than one type of clearance for the product of one description.[Please indicate relevant rule or notification including the serial no. in the notification, if any.]
7) Fines, penalties and interest are not to be paid from CENVAT credit account.
8) In the Form,
(i) “CETSH” shall mean Central Excise Tariff sub-heading (six digit) of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)
(ii) “PLA” means Personal Ledger Account or account current
(iii) “CENVAT” means Central Value Added Tax.
(iv) “SDE” means Special Duty of Excise. prescribed under Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).
(v) “AED (GSI)” means duty under Additional Excise Duty (Goods of Special Importance) Act, 1957.
(vi) “AED (T&T)” means duty under Additional Excise Duty (Textile and Textile Articles) Act, 1978.
(vii) “Addl. Duty” means Additional Duty chargeable under any Finance Act.
9) In the Form, -
(i) The product description, wherever they occur, should be in the same sequence as given in Item 4.
(ii) The assessable value shall be in terms of section 4 read with Central Excise Valuation (Determination of Priceof Excisable Goods) Rules, 2000 or Section 4A of the Act, as the case may be.
(iii) In case duty is paid at specific rate, the column relating to assessable value need not be filled.
(iv) Unit means, unit of measurement such as kilogram, tons, number, meters millimeters etc.
10) The self-assessment memorandum should be filled completely and the items, which are not applicable, should be struck out.]
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