Excise Clearance for Exports Essay

I. Introduction to Excise Duty

1 ) Features

2 . Chargeability of Excise Responsibility

i. Merchandise

ii. Manufactured or produced

iii. Domestic Production

4. For home usage

v. Excisable goods

mire. Marketable

several. Types of Excise Responsibility

i. Cenvat

ii. Special excise duty

iii. Added excise responsibility

iv. Cesses

4. Valuation for Excise

i. Tariff value

2. Maximum selling price

iii. Transaction value.

5. Enrollment

i. Will need

ii. Method

6. Send off of Excise Goods

several. CENVAT

2. Excise measurement for Export goods

1 . Export Without Repayment of Duty

i. Circumstances

ii. Documents

iii. Associated with Goods for place of despatch

iv. Expulsion at dock of foreign trade

v. Evidence of Export

2 . Export Beneath Claim of Rebate

i actually. Conditions

2. Procedure for Expulsion

iii. Declare of Refund

3. Export With Obligation Unpaid upon Inputs

my spouse and i. Conditions

2. Procurement of inputs

3. Manufacture in bond

4. Procedure for Foreign trade

4. Export under Rebate of Responsibility on Advices

i. Wherever not available

ii. Procurement of Material

iii. Production in Bond

iv. Export and Claim of Rebate


Central Excise Responsibility is a great indirect duty levied about goods stated in India for property consumption. If the goods stated in India are exported, they may be exempt from excise duty. Generally, manufacturer of commodities is usually responsible to pay obligation to the Authorities. This roundabout taxation is definitely administered through an enactment from the Central Government viz., The Central Excise Act, 1944 and other linked rules- which in turn provide for garnishment, collection and connected types of procedures. The costs at which the excise obligation is to be gathered are stipulated in the Central Excise Contract price Act, 1985. It is necessary to spend Central Bar duty payable on the goods manufactured, unless exempted, intended for e. g. duty is definitely not payable on the products exported away of India. Further other sorts of exemptions are usually notified by the Government from the payment of duty by manufacturers. Comprehensive procedures have been completely prescribed to make sure that goods cleaned and got exemption from bar are actually released out of India.


Central excise responsibility is a tax levied around the production or perhaps manufacture of products in India, intended for home-based consumption. Entry 84 of List I of the Seventh Schedule in the Constitution of India, browse with Article 246, empowers the Central Government to levy obligations of bar on tobacco and other goods manufactured or perhaps produced in India except alcohol liquors intended for human consumption, opium, drugs, etc ., nevertheless including medical and toilet arrangements containing alcoholic beverages, opium or narcotics. Power to levy bar duty upon alcoholic liquors, opium and narcotics can be vested with all the State Government authorities under Admittance 54 of List III of Seventh Schedule for the Constitution. Legislation governing central excise can be contained in the Central Excise Act, 1944. Section 3 of the Act, referred to as charging section, empowers the central federal government to garnishment and acquire a duty of excise on all excisable goods including the prices set forth inside the Central Bar Tariff Act, 1985.

2 . Chargeability of Excise Work

By way of synopsis we may declare excise responsibility is payable upon movable items manufactured or perhaps produced in India for home consumption provided they may be included in schedules to Central Excise Tariff Act, 1985 and are valuable. A brief information of the distinct requirements from the above description follows. i. Goods

The term ‘goods' is not identified in Bar Act. By simply reference to the definitions consist of enactments like Sale of Items Act as well as the description in the Excise Tariff Schedule, it could be easily inferred that only removable goods are liable to excise. Immovable homes fall outside the house its purview. ii. Manufactured or developed

Bar duty could be levied just for manufacture or production. Produce...


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