Wait...

Online Export Import Data Search Search

Complete Training Video : Click Here

Date: 13-09-2011
Notification No: Central Excise (N.T.) - Notification No. 20/2011
Issuing Authority: Central Excise  
Type: Non Tariff
File No: F.No. 201/06/2010-CX-6
Subject: Amends Notification No.16/2011-Central Excise (N.T), dated the 18th July, 2011

Government of India
Ministry of Finance
(Department of Revenue)
New Delhi the

Notification No. 20/2011 -Central Excise (N.T.)

New Delhi, the 13th September, 2011

G.S.R. (E)- In exercise of the powers conferred by rule 12 of the Central Excise Rules, 2002 and sub-rule (7) of rule 9 of CENVAT Credit Rules, 2004, the Central Board of Excise and Customs hereby makes the following amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue), No.16/2011-Central Excise (N.T), dated the 18th July, 2011 published in the Gazette of India, Part II, Section 3, Sub-section (i) vide number G.S.R. 541(E), dated the 18th July, 2011, namely: -

In the said notification,-

(I) in Form E.R-1,-

(i) for the table given at serial number 3 and the entries relating thereto, the following serial number and the table shall be substituted, namely :-

“3. Details of the manufacture, clearance and duty payable.-

CETSH NO. Description of goods   Unit of quantity   Opening balance   Quantity manufactured   Quantity cleared   Closing balance   Assessable Value (Rs.)
(1) (2)   (3)   (3A)   (4)   (5)   (5A)   (6)
                                            

Duty   Notification availed   Serial number in Notification   Rate of duty (adv)   Rate of duty (specific)   Duty payable   Provisional assessment number (if any)
(7)   (8)   (9)   (10)   (11)   (12)   (13)
CENVAT                    
Other Duties”                    

(ii) for the table given at serial number 8 and the entries relating thereto, the following serial number and the table shall be substituted, namely:-

“8. Details of CENVAT credit taken and utilised.-

Sl. No   Details of credit   CENVAT (Rs)   AED (TTA) (Rs)   NCCD (Rs)   ADE levied under section 85 of Finance Act, 2005 (Rs)   Additional duty of customs levied under section 3 (5) of the Customs Tariff Act, 1975 (Rs)   Education Cess on excisable goods (Rs)   Secondary and Higher Education Cess on Excisable goods (Rs)   Service Tax (Rs)   Education Cess on taxable services (Rs)   Secondary and Higher Education Cess on Taxable services (Rs)
   (1)   (2)   (3)   (4)   (5)   (6)   (7)   (8)   (9)   (10)   (11)
1   Opening balance                                
2   Credit taken on inputs on invoices issued by manufacturers                                
3   Credit taken on inputs on invoices issued by Ist or IInd stage dealers                                
4   Credit taken on imported inputs                                
5   Credit taken on capital goods on invoices issued by manufacturers or by Ist or IInd stage dealers                                
6   Credit taken on imported capital goods                                
7   Credit taken on input services                                
8   Credit taken from inter-unit transfer of credit by a large taxpayer*                                
9   Credit taken under sub-rule(2) of rule 12BB of Central Excise Rules, 2002*                                
10   Total credit available                                
11   Credit utilised for payment of duty on goods                                
12   Credit utilised when inputs or capital goods are removed as such                                
13   Credit utilised for payment of amount in terms of Rule 6 of CENVAT Credit Rules, 2004.                                
14   Credit utilised for other payment                                
15   Credit utilised for payment of tax on services                                
16   Credit utilised towards inter-unit transfer of credit by a large taxpayer*                                
17   Closing balance”                               

(iii) in the table given at serial number 9, after the last row, the following row shall be inserted, namely:-

“Total”;                       

(iv) after instruction number 3 and the entries relating thereto, the following instruction shall be inserted, namely:-

“3A. The term ‘CENVAT’ used at serial numbers 3,6 and 8 refer to the Basic Excise Duty and the term ‘Other duties’ refers duties including AED, SED, NCCD, Cesses, etc.” ;

(v) in instruction number 11, in item (f), after the entry relating to “Cess” , the following entry shall be inserted, namely;-

“Secondary & Higher Education Cess on Excisable goods- Secondary and Higher Education Cess on Excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007”;

(vi) in the instruction number 12, after the item “Cess”, the following item shall be inserted, namely;-

“Secondary and Higher Education Cess on Excisable goods”;                 

(vii) in the instruction number 17, after the words “source document number and date.”, the words, “Miscellaneous payment includes penalty, redemption fine, and pre-deposit” shall be inserted.

(II) In Form E.R-3,-

(i) for the table given at serial number 3 and the entries relating thereto, the following serial number and the table shall be substituted, namely :-

“3. Details of the manufacture, clearance and duty payable.-

CETSH NO.                        Description of goods   Unit of quantity   Opening balance   Quantity manufactured   Quantity cleared   Closing balance   Assessable Value (Rs.)
(1)                        (2)   (3)   (3A)   (4)   (5)   (5A)   (6)
                                            

Duty   Notification availed   Serial number in Notification   Rate of duty (adv)   Rate of duty (specific)   Duty payable   Provisional assessment number (if any)
(7)   (8)   (9)   (10)   (11)   (12)   (13)
CENVAT                    
Other Duties”                    

(ii) for the table given at serial number 6 and the entries relating thereto, the following serial number and the table shall be substituted, namely:-

“6. Details of CENVAT credit taken and utilised.-

Sl. No   Details of credit   CENVAT (Rs)   AED (TTA) (Rs)   NCCD (Rs)   ADE levied under section 85 of Finance Act, 2005 (Rs)   Additional duty of customs levied under section 3 (5) of the Customs Tariff Act, 1975 (Rs)   Education Cess on excisable goods (Rs)   Secondary and Higher Education Cess on Excisable goods (Rs)   Service Tax (Rs)   Education Cess on taxable services (Rs)   Secondary and Higher Education Cess on Taxable services (Rs)
   (1)   (2)   (3)   (4)   (5)   (6)   (7)   (8)   (9)   (10)   (11)
1   Opening balance                                
2   Credit taken on inputs on invoices issued by manufacturers                                
3   Credit taken on inputs on invoices issued by Ist or IInd stage dealers                                
4   Credit taken on imported inputs                                
5   Credit taken on capital goods on invoices issued by manufacturers or by Ist or IInd stage dealers                                
6   Credit taken on imported capital goods                                
7   Credit taken on input services                                
8   Total credit available                                
9   Credit utilised for payment of duty on goods                                
10   Credit utilised when inputs or capital goods are removed as such                                
11   Credit utilised for payment of amount in terms of Rule 6 of CENVAT Credit Rules, 2004.                                
12   Credit utilised for other payments                                
13   Credit utilised for payment of tax on services                                
14   Closing balance”                                

(iii) in the table given at serial number 7, after the last row, the following row shall be inserted, namely:-

“Total”;                                      

(iv) after the instruction number 3 and the entries relating thereto, the following instruction shall be inserted, namely:-

“3A. The term ‘CENVAT’ used at serial numbers 3, 4 and 6 refer to the Basic Excise Duty and the term ‘Other duties’ refers duties including AED, SED, NCCD, Cesses etc.”;

(v) in the instruction number 9, in item (f), after the entry relating to “Cess”, the following entry shall be inserted, namely;-

“Secondary and Higher Education Cess on Excisable goods- Secondary and Higher Education Cess on Excisable goods leviable under section 136 read with section 138 of the Finance Act, 2007”;

(vi) in the instruction number 10, after the item “Cess” , the following item shall be inserted, namely;-

“Secondary and Higher Education Cess on Excisable goods”;                 

(vii) in the instruction number 14, after the words “source document number and date.” the words “Miscellaneous payment includes penalty, redemption fine, and pre-deposit” shall be inserted.

(III) for the figures, letters and the words “1st day of October, 2011”, the figures, letters and the words “1st day of January, 2012” shall be substituted.

(V.P.Singh)
Under Secretary to the Government of India
[F.No. 201/06/2010-CX-6]

Note - The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification No. 16/2011-Central Excise (N.T.), dated the 18th July,2011 vide number G.S.R. 541 (E), dated the 18th July, 2011.

       

Get Sample Now

Which service(s) are you interested in?
 Export Data
 Import Data
 Both
 Buyers
 Suppliers
 Both
OR
 Exim Help
+


What is New?

Date: 17-11-2017
Notification No. 88/2017-Customs
Seeks to increase import tariff rate of soya beans from 30% to 45%.

Date: 17-11-2017
Notification No. 87/2017-Customs
Seeks to (1) Increase the BCD on crude palm oil of edible grade from 15% to 30%; and (2) Increase the BCD on refined palm oil of edible grade from 25% to 40%. (3) Increase the BCD on crude sunflower oil from 12.5% to 25%; (4) Increase the BCD on refined sunflower oil of edible grade from 20% to 35%; (5) Increase the BCD on crude soya bean oil from 17.5% to 30%; (6) Increase the BCD on refined soya bean oil from 20% to 35%; (7) Increase the BCD on crude rapeseed oil including canola oil (Low erucic acid rapeseed oil), mustard oil and colza oil from 12.5% to 25%; (8) Increase the BCD on refined rapeseed oil including canola Oil (Low erucic acid rapeseed oil), mustard oil, and colza oil from 20% to 35%;

Date: 16-11-2017
Notification No. 110/2017 - Customs (N.T.)
Exchange Rates Notification No.110/2017-Custom(NT) dated 16.11.2017

Date: 15-11-2017
Notification No. 109/2017 - Customs (N.T.)
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg

Date: 15-11-2017
Notification No. 66/2017-Central Tax
Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods

Date: 15-11-2017
Notification No. 65/2017-Central Tax
Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration

Date: 15-11-2017
Notification No. 64/2017-Central Tax
Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards

Date: 15-11-2017
Notification No. 63/2017-Central Tax
Seeks to extend the due date for submission of details in FORM GST-ITC-04

Date: 15-11-2017
Notification No. 62/2017-Central Tax
Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017

Date: 15-11-2017
Notification No. 61/2017-Central Tax
Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017



Exim Guru Copyright © 1999-2017 Exim Guru. All Rights Reserved.
The information presented on the site is believed to be accurate. However, InfodriveIndia takes no legal responsibilities for the validity of the information.
Please read our Terms of Use and Privacy Policy before you use this Export Import Data Directory.

EximGuru.com

C/o Infodrive India
E-2, 3rd Floor, Kalkaji Main Road
New Delhi - 110019, India
Phone : 011 - 40703001