TO
BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY, DATED THE 26TH
JUNE, 2001
5 ASADHA 1923 (SAKA)
Government of India
Ministry of Finance
(Department of Revenue)
5 Asadha 1923 (SAKA)
NOTIFICATION
No.48/2001-Central
Excise (N.T).
G.S.R. In pursuance of rule 12 of the Central Excise (No.2) Rules, 2001, the Board hereby notifies the proper forms for the purposes of this rule, namely: -
Monthly/Quarterly Return
(Rule 12)
Duplicate
Triplicate
Quadruplicate
Quintuplicate
Return for the
month/quarter of__________ .
1.
Name
of the Assessee:
2.
New
Excise Control Code Number/Registration No.:
3.
Address:
(For
abbreviations, please see the NOTES at the end)
4.
Details
of Excisable goods manufactured, for the month/quarter:
|
Product Description |
CETSH |
Unit |
Opening Balance |
Quantity Manufactured |
Quantity Received (Other than manufactured) |
Quantity removed |
Closing Balance |
|
|
On which duty is
required to be paid |
Others (Without payment of duty – for exports
etc.) |
|
||||||
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7A) |
(7B) |
(8) |
5. . Details of removals of all excisable goods
on which duty is payable in the first fortnight of the month/first month of the
quarter, including duty liability and payment particulars relating to the said
period:
A.
Removals:
|
Product Description |
Quantity Removed |
Assessable value |
Rate of duty
(including notification no. and the relevant serial no. in the notification,
if any) |
Total Duty payable |
Total duty paid |
|
|
PLA |
CENVAT
Credit |
|||||
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6A) |
(6B) |
B. Duty payment details:
|
Date(s)
of payment of duty |
Mode of payment |
CENVAT |
SDE |
AED GSI |
AED T&T |
Cess |
Addl. Duty |
Others |
Total duty paid |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
|
|
PLA |
|
|
|
|
|
|
|
|
|
|
CENVAT
Credit |
|
|
|
|
|
|
|
|
B.
Interest
payment on account of delay in payment of duty:
|
Amount of interest
payable |
Amount of interest
paid |
Date and Mode of
payment |
|
(1) |
(2) |
(3) |
6. . Details of removals of all excisable goods
on which duty is payable in the second
fortnight of the month/second month of
the quarter, including duty liability and payment particulars relating to the
said period:
A. Removals:
|
Product Description |
Quantity Removed |
Assessable value |
Rate of duty
(including notification no. and the relevant serial no. in the notification,
if any) |
Total Duty payable |
Total duty paid |
|
|
PLA |
CENVAT
Credit |
|||||
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6A) |
(6B) |
B. Duty payment details:
|
Date(s)
of payment of duty |
Mode of payment |
CENVAT |
SDE |
AED GSI |
AED T&T |
Cess |
Addl. Duty |
Others |
Total duty paid |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
|
|
PLA |
|
|
|
|
|
|
|
|
|
|
CENVAT
Credit |
|
|
|
|
|
|
|
|
C. Interest payment on
account of delay in payment of duty:
|
Amount of interest
payable |
Amount of interest
paid |
Date and Mode of
payment |
|
(1) |
(2) |
(3) |
7. Details of removals of all excisable goods on which duty is payable in the third Month of the Quarter including duty liability and payment particulars relating to the said period:
A. Removals:
|
Product Description |
Quantity Removed |
Assessable value |
Rate of duty
(including notification no. and the relevant serial no. in the notification,
if any) |
Duty payable |
Total duty paid |
|
|
PLA |
CENVAT
Credit |
|||||
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6A) |
(6B) |
B. Duty payment details:
|
Date(s)
of payment of duty |
Mode of payment |
CENVAT |
SDE |
AED GSI |
AED T&T |
Cess |
Addl. Duty |
Others |
Total duty paid |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
|
|
PLA |
|
|
|
|
|
|
|
|
|
|
CENVAT
Credit |
|
|
|
|
|
|
|
|
C.
Interest payment on account of delay in payment of duty:
|
Amount of interest
payable |
Amount of interest
paid |
Date and Mode of
payment |
|
(1) |
(2) |
(3) |
8. Details of goods cleared without payment
of duty or under full exemption or at ‘nil’ rate of duty:
|
Product description |
Unit |
CETSH |
Type of clearance |
Quantity Cleared |
Value of goods cleared |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
9. Total duty and interest paid during the
month (the quarter in case of units availing exemption on the basis of value of
clearances in a financial year):
|
|
Duty |
Interest |
|
PLA |
|
|
|
CENVAT Credit |
|
XXXXXXXXXX |
|
Total |
|
|
10
. Details of miscellaneous payments made (arrears, penalty, etc. ) during the
month / quarter
|
Type
of Payment |
Amount Paid |
Mode
of payment |
Order
No. and date under which required to pay |
|
(1) |
(2) |
(3) |
(4) |
SELF-ASSESSMENT MEMORANDUM
a) I/We declare that I/We
have compared the above particulars with the records and books of my/ our
factory/ warehouse and the same are correctly stated.
b) I/We have assessed the
ad valorem duty on the clearance documents in terms of section 4 of the Act
read with the Valuation Rules, 2000 or in terms of section 4A of the Act.
c) I/We certify the deposits were made in the
designated bank on TR-6 Challans (copy enclosed).
d) I/We have paid duty
within the time specified in these rules and in case of delay, I have also
deposited the interest leviable as per the rules. (Worksheet of interest
calculation attached).
e) Duty on the goods
removed under invoices/ clearance documents bearing Sl. Nos. …… relating to
this Return, has been assessed provisionally under rule 9B.
f)
Duty
on the goods removed under invoices/ clearance documents bearing Sl. Nos
….relating to this Return, has been paid under protest.
g) During the month
invoices/ clearance documents bearing Sl.No………… to Sl.No………. have been issued.
h) I/We certify that proper
accounts have been maintained in respect of the goods removed without payment
of duty and we will follow the procedure specified in these rules or
instructions issued thereunder for their proper accountal.
(Strike
out the portion not applicable)
Place
:
Date :
Name in capital letters and signature of the
assessee or the Authorised Signatory
Date Of Receipt___________
Signature
And Official Seal of the Range Officer
Place:
Date:
NOTES
1)
All Central
Excise assessees who are required to file return in terms of rule 12 shall use
this form. In case of the small scale units, i.e. the assesses
who are eligible to avail exemptions on
the basis of their value of clearance in a financial year, this form shall be
used with the modification that instead of details for fortnight in items 5,
and 6, the details shall be given for
the first, and second month of each
quarter and in item 7 for the third month of the quarter to which the return
relates.
2)
The product
description should tally with the description actually used on the invoices.
Production and removal details must be given for each commercially separate
product/group of products (of similar nature) falling under same sub-heading,
having same rate of duty, based upon the data maintained in the Daily Stock
Account under rule10. Thus, for the products/group of products having separate
classification/rates of duties, separate entries must be given. Commissioner
may relax the aforesaid by a general or special order.
3)
Whereas the
total duty payable for any product/group of products for which details are
given for the fortnightly/monthly clearances, will be based upon the sum total
of duty liability indicated in the invoices for the clearances effected (where
duty is payable), the total duty payment will be consolidated adjustment
through account current and CENVAT credit account, as may be decided by the
assessee.
4)
In item 4,
in column (6), mention the quantities received under rules etc. separately.
5)
In items 5,
6 and 7 where more than one type of duty is leviable on the same product,
indicate - under column 4 the rate for each type of duty, under column 5 total
duty payable and under columns 6A and 6B the total duty paid.
6)
In item 8,
‘Type of clearance’ refers to clearance for exports without payment of duty
under rule 19, clearance where the goods are the goods are fully exempted by
notification clearances under Warehousing procedure and clearances at nil rate
of duty. There may be more than one type of clearance for the product of one
description.[ Please indicate relevant rule or notification including the
serial no. in the notification, if any.]
7)
Fines,
penalties and interest are not to be paid from CENVAT credit account.
8)
n the Form,
(i)
“CETSH”
shall mean Central Excise Tariff sub-heading (six digit) of the First Schedule
to the Central Excise Tariff Act, 1985 (5 of 1986)
(ii)
“PLA”
means Personal Ledger Account or account current
(iii)
“CENVAT”
means Central Value Added Tax.
(iv)
“SDE”
means Special Duty of Excise. prescribed under Second Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986).
(v)
“AED
(GSI)” means duty under Additional Excise Duty (Goods of Special Importance)
Act, 1957.
(vi)
“AED
(T&T)” means duty under Additional Excise Duty (Textile and Textile
Articles) Act, 1978.
(vii)
“Addl.
Duty” means Additional Duty chargeable under any Finance Act.
9) In the Form, -
(i)
The
product description, wherever they occur, should be in the same sequence as
given in Item 4.
(ii)
The
assessable value shall be in terms of section 4 read with Central Excise
Valuation (Determination of Price of Excisable Goods) Rules, 2000 or Section 4A
of the Act, as the case may be.
(iii)
In case duty is paid at specific rate, the
column relating to assessable value need not be filled.
(iv)
Unit
means, unit of measurement such as kilogram, tons, number, meters millimeters
etc.
10) The self-assessment memorandum should
be filled completely and the items, which are not applicable, should be struck
out.
2. This notification shall come into force on 1st
July, 2001.
(P.K. Sinha)
Under
Secretary to the Government of India
TO
BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY, DATED THE 26th
JUNE, 2001
5 ASADHA 1923 (SAKA)
Government of India
Ministry of Finance
(Department of Revenue)
5 Asadha 1923 (SAKA)
NOTIFICATION
No.49/2001-Central
Excise (N.T).
G.S.R. In pursuance of rule 17 of the Central Excise (No.2) Rules, 2001, the Board hereby notifies the proper forms for the purposes of this rule, namely: -
Return for the month
of________ Year______ .
1.
Name of the Undertaking/Unit:
2.
Central Excise Registration
No./Customs Licence No.
3. Address: (Mention
Range, Division and Commissionerate)
(See Note at the end of this Form for abbreviations)
4. Removals:
|
Product Description |
Customs Tariff
sub-heading (CTSH) |
Central Excise Tariff
Sub-heading (CETSH) |
Quantity permitted to
be removed (Quote the permit No.) |
Quantity Removed |
Assessable value |
Rate of duty |
Total Duty payable |
Total duty paid |
Balance (4) – (5) |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
(8) |
(9) |
(10) |
Amount of
interest paid, if any: 6. Details
of Personal Ledger Account: Opening Balance Deposits during the month Total (1) + (2) Amount debited during the month Closing Balance (1) (2) (3) (4) (5) SELF-ASSESSMENT
MEMORANDUM i)
I/We
declare that I/We have compared the above particulars with the records and
books of my/ our factory/ warehouse and the same are correctly stated. j)
I/We
certify the deposits were made in the designated bank on TR-6 Challans (copy
enclosed). k) I/We have paid duty
within the time specified in these rules and in case of delay, I have also
deposited the interest leviable as per the rules. (Worksheet of interest
calculation attached). l)
During
the month invoices/ clearance documents bearing Sl.No………… to Sl.No………. have
been issued. (Strike
out the portion not applicable) Place
: Date : Name in capital letters and signature of the
manufacturer or the Authorised Signatory ACKNOWLEDGEMENT Date of receipt ___________
Signature
And Official Seal of the Range Officer Place: Date: NOTE:
In the Form, (i) “CETSH” shall mean Central Excise Tariff
sub-heading (six digit) of the First Schedule to the Central Excise Tariff Act,
1985 (5 of 1986) (ii) “CTSH” shall mean
Customs Tariff sub-heading (six digit) of the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975) (iii) “PLA” means Personal Ledger Account
or account current” 2.
This notification shall come into force on 1st July, 2001. (P.K. Sinha) Under
Secretary to the Government of India
5.
Date of payment of duty: __________________________________
F.No212/20/2000-CX.6