TRADE NOTICE NO.94/2004                                   DATE: 5.11.2004

 

Subject: Central Excise- Communication of Notification No.34/2004 to 36/2004 Central Excise ( Non-Tariff) all  Dated 01.11.2004 – Requirement to file E.R. 4 -  Annual Financial  Information Statement with the Department by Assessees paying  Excise Duty More than One Hundred Lakh Rupees from Account Current  - Reg.

                                       

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        All Central Excise Assessees are required to file an Annual statement titled “ Annual Financial Information Statement ” with the jurisdictional Superintendent of Central Excise.  This statement for a Financial Year  is to be filed by the 30th November of succeeding year.

 

        Accordingly, all assesses are required to file the E.R. 4 -  Annual Financial Information Statement for the year 2003-04 by 30.11.2004 with the concerned Range Superintendent of Central Excise and obtain Acknowledgement.  The above information are required under Rule 12 of the Central Excise Rules 2002 as amended for this purpose by Notification No. 34/2004 CE (NT) dated 01.11.2004 ( copy enclosed ).

 

        However, assesses who are paying Excise Duty of less than Rs.100 Lakhs from Account Current ( PLA ) are exempted from filing this Annual Return.

 

        The Annual Financial Information Statement is to be filed in duplicate in form E.R. 4 prescribed under Notification No. 36/04 CE (NT) dated 01.11.2004.

 

        This form is available in web site “http:// kalalchennai.tn.nic.in ” which may be downloaded for use.

 

        Contents of the Trade Notice may be brought  to the notice of all concerned for compliance.

                               

                   (Issued from file No. C.No. IV/16/10/2004-CX. Pol.PF)

                                                                            

 

                                                                                      Sd/-

                                                                              ( S.C. NAYAK )

                                                                             COMMISSIONER.

 

Copy of NOTIFICATION NO 34/ 2004-Central Excise (N.T.), Dated : November 1, 2004

In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely:-

1. (1) These rules may be called the Central Excise (Fifth Amendment) Rules, 2004.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Rule 12 of the Central Excise Rules, 2002, shall be re-numbered as sub-rule (1) thereof; and after sub-rule (1) as so re-numbered, the following sub-rule shall be inserted namely,:-

“(2)(a) Notwithstanding anything containing in sub-rule (1), every assessee shall submit to the Superintendent of Central Excise, an Annual Financial Information Statement for the preceding financial year to which the statement relates in the form specified by notification by the Board by 30th day of November of the succeeding year.

(b) The Central Government may, by notification, and subject to such conditions or limitations as may be specified in such notification, specify assessee or class of assessees who may not require to submit such an Annual Financial Information Statement.”.

[F.No. 206/4/2004-CX 6]

(Neerav Kumar Mallick)
Under Secretary to the Government of India
Note: The principal rules were published in the Gazette of India vide notification No. 4/2002-CE (NT), dated 1st March, 2002 [G.S.R.143 (E), dated the 1st March, 2002] and were last amended by notification No. 27/2004-Central Excise (N.T), dated the 28th September, 2004 [G.S.R. 645(E), dated the 28th September, 2004].

………………………

Copy of  NOTIFICATION NO 35/ 2004-Central Excise (N.T.), Dated : November 1, 2004

In exercises of the powers conferred by clause (b) of sub-rule (2) of the rule 12 of the Central Excise Rules, 2002,(hereinafter referred to as the said rules) the Central Government, being satisfied that it is necessary and expedient in the public interest so to do, hereby exempts from the operation of clause (a) sub-rule(2) of rule 12 of the said rules the assessee who paid duty of excise less than One Hundred Lakh Rupees from account current during the financial year to which the Annual Financial Information Statement relates.

[F.No. 206/4/2004-CX 6]

(Neerav Kumar Mallick)
Under Secretary to the Government of India

 

Copy of NOTIFICATION NO  36/ 2004-Central Excise (N.T.), Dated : November 1, 2004

                                                                                    [F.No. 206/4/2004-CX 6]

In exercises of the powers conferred by clause (a) of sub-rule (2) of rule 12 of the Central Excise Rules, 2002, the Central Board of Excise and Customs hereby specifies the following Form for the purposes of the said clause (a) of sub-rule (2) of rule 12, namely,:-

“Form E.R.-4

(Ref: Notification No. 36/ 2004-Central Excise (N.T.), Dated: November 1, 2004)

              Original/Duplicate

[See rule 12(2) (a) of the Central Excise Rules, 2002]

ANNUAL FINANCIAL INFORMATION STATEMENT FOR THE FINANCIAL YEAR _______ (All figure relating to value and amount to be given in Rs. lakhs)

1.

Registration number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2.

Name of the Assessee

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.     Details of expenditure:

(i)        Details of inputs including packing material and components used for manufacture.

(a)        Total value of inputs including packing materials and components used for manufacturing on which CENVAT credit availed (value as per purchase invoice or import document excluding all taxes).                          Rs

(b)       Total value of inputs including packing materials used for manufacturing on which CENVAT credit not availed.                            Rs

(c)        Value of raw material including packing material and components consumed as per Profit and loss account.                     Rs.

(ii)       Value and quantity of each major raw material consumed in the manufacture of goods#.

 (a) Description of raw material                    Raw Material 'A'

 

Quantity (Please specify the unit also)

Value

Opening stock of Raw material

 

 

(+) Purchase of raw material

 

 

(-) Closing Stock of Raw Material

 

 

Raw Material consumption

 

 

(b) Please state description of final product {as mentioned at Sr. No. 4 (ii) below}, where the raw material is principally used 

 

(iii)      Details of other expenditure

          (a)      Total Inward Freight                                                       Rs

          (b)      Total Outward Freight                                                    Rs

          (c)      Advertisement/Sales Promotion                                    Rs

          (d)      Commission paid for sales of manufactured goods        Rs

          (e)      Total R & D expenditure                                                Rs

          (f)       Wages                                                                            Rs

          (g)      Power and Fuel                                                              Rs

          (h)     Other expenses* {excluding (a) to (g) above}                   Rs

(iv)     Details of goods got manufactured by the Assessee through job workers:

(a)                  Whether goods are got manufactured through job worker?  Yes/No

(b)                 If yes, whether any raw material/inputs are supplied to job worker?                                                                                   Yes/No

(c)                  Whether any raw material/inputs are used by the job workers which are not supplied by the Assessee?                                          Yes/No

(d)                 Total amount paid by the Assessee to job worker.        Rs.

4.        Details of Income:

(i)        Total Sales value (Gross) as per Profit & Loss account           Rs

(ii)       Value and quantity of each major manufactured finished goods sold@.

           Please mention description and Chapter sub-heading.     Finished Good ŒAΉ      

 

Quantity (Please specify the unit also)

Value (excluding Taxes)

Opening stock of finished goods

 

 

(+) Production of finished goods

 

 

(-) Closing Stock of finished goods

 

 

Finished goods sold

 

 

 

(iii)      Details of trading activity {excluding inputs cleared as such as per Sr. No. (viii) below}

 

Quantity (Please also specify the unit)

Value

(excluding Taxes)

Opening stock of Trading Goods

 

 

(+) Purchase of Trading Goods

 

 

(-) Closing Stock of Trading Goods

 

 

Trading Goods sold

 

 

(iv)     Sale value of non-excisable and fully exempted goods (excluding the goods exported) cleared during the financial year.                                      Rs

(v)      Value of goods exported under Bond

(vi)     Value of goods exported under claim for rebate                       Rs

(vii)     Total value of sale of waste and scrap                                      Rs

(viii)    Value of inputs on which CENVAT credit has been availed and cleared as such:

          (a)  On payment of amount equal to the credit availed            Rs

          (b)  Without payment of any such amount to job worker (excluding the value of both the inputs as such or the inputs used in job worked goods, received back by the Assessee from job worker)                                                      Rs

(ix)      Total Sales Tax paid                                                                Rs

(x)       Details of other income:

Sl. No.

Category

Amount

1.

Warranty charges from buyers

 

2.

Advertisement / Marketing Expenditure recovered from customers

 

3.

Handling, storage, packing & forwarding charges

 

4.

Pre-delivery inspection charges

 

5.

Product development, Drawing, design and development charges

 

6.

Transportation charges received

 

7.

Erection & Commissioning charges received

 

8.

Technical, Engineering, Consultancy etc. charges received

 

9.

Other receipts/income {excluding (1) to (8) above}

 

(xi)      Total 'Other income' as per Profit and Loss Account              Rs

(xii) Details of job work undertaken by the Assessee for others:

(a)

Whether any such job work activity carried out by the Assessee?

Yes/No

(b)

Whether job work done using own raw material/ inputs (i.e. other than those supplied by the person for whom job-work is done).

Yes/No

(c)

Whether job work goods are cleared on payment of duty or without payment of duty

Yes/No

(d)

Total amount of job work charges received during the financial year

Rs

5.        CENVAT Credit details:

 

Credit Availed (Rs.)

Credit utilized (Rs.)

On inputs

 

 

On Capital Goods

 

 

On Taxable input Service

 

 

6.  (i)   I/We ________________declare that the particulars declared above have been compared with the records and books of my/our factory/warehouse and the same are true and correct to the best of my/our knowledge.

   (ii)            I/we am/are authorized to sign this return.

(Name in capital letters and signature of the Assessee or authorized signatory)

Place:

Date:

Note: # To be given separately and distinctly for each major raw material consumed on the lines of Sl. No. 3 (ii) (a) (1) of Part II of the Schedule VI pertaining to section 211 of the Companies Act, 1956(1of 1956), i.e. each such raw material which in value independently accounts for 10 % or more of the total value of the raw materials consumed.

* other expenses include all expenses like interest, depreciation, and other overheads as shown in Profit and loss Account.

@ To be given separately and distinctly for each class of major finished goods sold i.e. each such finished goods which in value independently accounts for 10 % or more of the total value of the finished goods sold as clarified in Note 3 to the para 3 of Part II of the Schedule VI pertaining to section 211 of the Companies Act, 1956(1 of 1956).

Please enclose copy of Profit and Loss Account and Balance Sheet.


 

 

ACKNOWLEDGEMENT

Annual Financial Information Statement For The Financial Year ___________

                                                                            

 

D

D

M

M

Y

Y

Y

Y

Date of receipt

 

 

 

 

 

 

 

 

Name and Signature of the officer with seal

Place:                                                                                                

Date: