central excise procedures and central excise rules, 2002
TRANSCRIPT
Central Excise Procedures & Central Excise Rules,
2002
Manish MohanAdditional Commissioner
A PresentationBy
History of General Procedure in Central Excise
Physical control system (Till 1969) Self-Removal procedure (1969 onwards) Gate pass system (1994) Self-Assessment system (1996) Fortnightly payment of duty (2000) Central Excise Rules, 1944 replaced with Central
Excise (No.2) Rules, 2001 (2001) Central Excise Rules, 2002 (2002) Monthly payment of duty (2003)
Self Removal Procedure Intimation about the good manufactured. Finished goods duty entered in production
register daily. Preparation of invoice as per rule 11 and
proper computation of assessable value and the Central Excise duty.
Entry of removal in the production register with details.
Transporter to carry duplicate invoice. Duty to be paid for month by 5th next
month. (SSI units quarterly)
Central Excise Rules, 2002Provisions
Issued under Section 37 of CE Act Jurisdiction & Appointment of officers. Duty Payable on removal. Date of determination of duty & self
assessment. Payment of duty and registration. Records, invoices & returns. Bringing back finished goods and job
work procedure. Rebate and Export of goods. Access and power to CE officers. Confiscation and penalty.
Thanks
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