Are 1 customs?
Are 1 customs?
Form ARE-1 is an application for removal of excisable goods for export by Air, Sea, Post or Land. This form is issued by a manufacturer or merchant when excisable goods are exported.
What is Section 35b?
(b) for restoration of an appeal or an application, shall be accompanied by a fee of five hundred rupees: Provided that no such fee shall be payable in the case of an application filed by or on behalf of the Commissioner of Central Excise under this sub-section.]
How many classification rules in the Central Excise Tariff Act are?
Schedule one of the Central Excise Tariff Act, 1985 has been divided into 21 sections and 98 chapters. It consist eight digit classification. Generally the system of classification is such that it begins with raw material and ends with finished product.
Are 1 form is filled in how many copies?
ARE. 1 is the export document for export clearance (Annexure-14), which shall be prepared in quintuplicate (5 copies).
What is central excise law?
The Central Excise Act, 1944 was created to ensure that laws concerning the Central Duties of Excise on any goods or products manufactured within the length and breadth of India, could be consolidated as well as amended by the Central Government.
What penalty is imposed for non registration under central excise duty?
General penalty. – A breach of these Rules shall, where no other penalty is provided herein or in the Act , be punishable with a penalty which may extend to five thousand rupees and with confiscation of the goods in respect of which the offence is committed.
On which products excise duty is applicable?
Today, excise duty applies only on petroleum and liquor. Excise duty was levied on manufactured goods and levied at the time of removal of goods, while GST is levied on the supply of goods and services. Alcohol does not come under the purview of GST as an exclusion mandated by constitutional provision.
What is ar4 form in export?
AR 4-FORM. Every manufacturer for clearance of excisable goods files an application AR-4 from his factory for export. The clearances can be ‘under claim for rebate of duty’ or ‘under bond. ‘ The goods can be examined and sealed at the factory by a central excise officer having jurisdiction over the factory.
What is the Central Excise Act?
Central Excise Act. Central Excise Act, 1944: The Central Excise Act, 1944 was created to ensure that laws concerning the Central Duties of Excise on any goods or products manufactured within the length and breadth of India, could be consolidated as well as amended by the Central Government. The Central Excise Act,…
What is a sub section (1) of the Excise Act?
[ (2) Where any notification under sub-section (1) in respect of any goods has been issued, the whole of the duty of excise paid on such goods or, as the case may be, the duty of excise paid in excess of that payable on such goods, which would not have been paid if the said notification had been in force, shall be dealt with in accordance with t…
How registration certificate is issued in case of Central Excise?
In case of Central Excise, the Registration Certificate is issued by the AC/DC, after due processing, and a message to this effect is sent to the assessees electronically. Thereafter, the range Officer carries out physical verification of the declared premises and verifies the documents.
What are the conditions for exemption from Central Excise Registration?
Under Notification No.36/2001-CE (NT), dated 26th June, 2001, certain categories of persons have been exempted from Central Excise registration subject to the fulfilment of specified conditions. One of the conditions is that the manufacturer who claims exemption from registration, makes a declaration in the specified format.