Cbec excise manual

The Manual for Service quality lays down documents and procedures related to the quality assurance File Size: 1MB. 2. Effective Date: 2/6/ Version: Rev 0 User manual Page 6 of 81 CENTRAL BOARD OF EXCISE AND CUSTOMS thDate: 7 -December After entering the valid GSTIN number, password will be sent to your mobile and e-mail address.  · The provisions of the Master Circular shall have overriding effect on the CBEC ‟ s Excise Manual of Supplementary Instructions to the extent they are in conflict. 4. Difficulty, if any, in the implementation of this Circular may be brought to the notice of the Board. Hindi version will follow.

II. CENTRAL BOARD OF EXCISE CUSTOMS (CBEC) ORGANISATION FUNCTIONS The Central Board of Excise Customs (CBEC) deals with the tasks of formulation of policy concerning levy and collection of customs and central excise duties, Service Tax, prevention of smuggling and evasion of duties and all. CBEC releases Central Excise and Service Tax Audit Manual, This Tax Alert which provides an update on the integrated Central Excise and Service Tax Audit Manual, (CESTAM ). The purpose of the CESTAM is to outline the principles and policies of audits conducted under Central Excise and Service tax. WHAT IS EXCISE AUDIT The new system of audit called the Excise Audit [EA ] was first started in December on an experimental basis in case of assessees paying duty in PLA over Rs. 5 crore per annum. In September , this system of audit was made applicable to those assessees paying PLA duty over Rs. 1 crore per annum.

Central Excise Manual Chapter 1 Part-I, Introduction, An Overview Of Central Excise, Chapter2 Part-I Registration And ECC NUMBER, New Excise Control Code ECC Number, Chapter-3 Assessment Classification Valuation Provisional Assessment, Classification, Valuation, Provisional-Assessment, Manner of Payment of Duty and Account Current, Scrutiny Of Assessment, Chapter 4 Invoice System, Transhipment, Special Procedure for Removal Of Liquid Gases Pass Out System, Chapter 5 Cenvat Credit, Chapter 6. 3. The provisions of the Master Circular shall have overriding effect on the CBEC‟s Excise Manual of Supplementary Instructions to the extent they are in conflict. 4. Difficulty, if any, in the implementation of this Circular may be brought to the notice of the Board. Hindi version will follow. Shankar Prasad Sarma. REFUND CBEC Manual Central Excise. CHAPTER 9. REFUND. 1. Introduction. Refund of any duty of excise is governed by Section 11B of the Central Excise Act.