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.................................................................................................................................................. Book Description All the provisions in the subject are dealt with in a simple but critical manner for easy understanding and proper application. The book is updated as on January 2011 incorporating amendments and all important and relevant case laws. The objective of writing this book is to make the students love the subject and develop confidence in facing examinations and to be a useful reference book to manufacturers. .................................................................................................................................................. Contents Part - I Central Excise Chapter I Basic Study of Indirect Taxes Chapter II The Central Excise Act, 1944 Remissions Exemptions Registration Recoveries Chapter III Central Excise Rules, 2002 Export Warehousing Export Warehousing Samples Miscellaneous Provisions End Use Based Exemption Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001 Concessions to Small Scale Industries Chapter IV Manufacture – A Conceptual Analysis Chapter V Valuation of Goods in Central Excise Chapter VI Cenvat Scheme The Cenvat Credit Rules, 2004 Chapter VII Classification of Goods (Common to Central Excise & Customs) Part II Customs The Customs Tarrif Act, 1975 The Customs Act, 1962 Chapter I Preliminary Chapter II Officers of Customs Chapter III Appointment of Customs Ports, Airports Etc. Chapter IV Prohibition of Importation & Exportation of Goods Chapter IV-A Detection of Illegally imported goods & prevention of disposal thereof Chapter IV-B Prevention or Detection of illegal export of goods Chapter IV-C Under Section 11(N) Government may, by notification, exempt any goods from the operation of the above rules in public interest Chapter V Levy of and Exemption from, Customs Duties Chapter V-A Duty to the shown separately Chapter V-B Advance Ruling Chapter VI Provisions Relating toe Conveyances carrying Imported or Export Goods Chapter VII Clearance of Imported Goods and Export Goods Chapter VIII Goods in Transit Chapter IX Warehousing (Sections 57 to 73 of the Customs Act, 1962 Chapter X Drawback of Customs and C.E. Duty The Customs, Central Excise Duties and Service Tax Draw Back Rules, 1995 Special Economic Zones Rules, 2006 Chapter XI Special Provisions Regarding Baggage, Goods Imported by Post and Stores Import/Export by Post Ship Stores Chapter XII Provisions Relating to Coastal Goods and Vessels Carrying Coastal Goods Chapter XIII Searches, Seizures and Arrest Chapter XIV Confiscation of Goods and Conveyances and imposition of penalties Chapter XIV-A Settlement Commission [See Part III] Chapter XV Appeals and Revision Chapter XVI Offences and Prosecutions Chapter XVII Miscellaneous Part III Appeals and Revision Settlement Commission Authority for Advance Ruling, The National Tax Tribunal Act, 2005 Appeals and Revision (Central Excise & Customs) Customs and Central Excise Settlement Commission The Authority for Advance Rulings The National Tax Tribunal Act, 2005 (Indirect Taxes only) Chapter I – Preliminary Chapter II – Establishment of the National Tax Tribunal Chapter IV – Miscellaneous Part IV Service Tax Service Tax Audit Education Cess Service Tax Rules, 1994 Service Tax Export of Services Service Tax (Determination of Value) Rules, 2006 Service Tax – General Explanatory Notes New Services Introduced in 2009-10 Finance Act New Services Introduced in 2010-11 Finance Act Appendices Part V State Level V.A.T. in India Amendments Brought out in Finance Act, 2009-10 Amendments made in Finance Act, 2010-11 Miscellaneous .................................................................................................................................................. Author Details Mr. Viswanathan Nagarajan, professor of indirect taxes, is a Senior Audit Officer, retired from the Indian Audit and Accounts Department, who has experience in the subject for over five decades and has received commendation from the Central Public Accounts Committee of Parliament, besides many merit certificates and awards. He is a Faculty Member at SIRC of ICAI. He is a columnist for the Hindu and Business Line. He is also the visiting faculty on the subject of Indirect Taxation at LIBA and various other Professional Institutions. ..................................................................................................................................................
