OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE

THIRUCHIRAPALLI-1

TRADE NOTICE :  131 / 2003                                                                                                              Dated: 19.9.2003

Sub:   Communication of Ministry’s  Notification  Nos. 69 / 2003-CE (N.T),  70 / 2003–CE(NT), 71 / 2003–CE(NT),     72 / 2003 – CE (NT),  & 73 / 2003 – CE (NT)  all  dated: 15.9.2003 – Regarding.

                    Copy  of  Ministry’s  Notification  Nos. 69 / 2003 -  CE  (N.T),  70 / 2003 – CE  (NT), 71 / 2003 – CE (NT),  72 / 2003  –  CE (NT),  and   73 / 2003 –  CE (NT)  all   dated: 15.9.2003  are   communicated herewith.

                     The contents of the Trade Notice may be brought to the knowledge  of all  constituent  members of Trade Associations / Chamber of Commerce.

                          (Issued from file C.NO.IV/16/ 2 /2003-C.Ex.Pol )

                                                                                       Sd/xxx                      

//ATTESTED//                                                            (D.P. NAIDU)

JOINT  COMMISSIONER OF C.EX.

   SUPERINTENDENT (T)

To

As per mailing list  I/II/III / All  Sections in Hqrs., Trichy.

Copy of Ministry’s Notification  No. 69 / 2003 - Central Excise (N.T) dated: 15.9.2003

G.S.R.          (E). 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 (hereinafter referred to as the said rules), namely:-

(i)         These rules may be called the Central Excise (Seventh Amendment) Rules, 2003. They shall come into force on the first day of October, 2003.

In rule 17 of the said rules, for sub-rule (3), the following sub-rule shall be substituted , namely,-

            “(3)      The unit shall submit a monthly return, in the form specified, by notification, by the Board, to the Superintendent of Central Excise, within ten days from the close of the month to which the return relates, in respect of excisable goods manufactured in, and receipt of inputs and capital goods in, the unit.”.

[F.No.201/6/2002-CX.6 (pt-2)]

(VIJAY MOHAN JAIN)

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 the 1st March, 2002 [G.S.R. 143 (E), dated the 1st March, 2002], and were last amended vide notification No.48/2003-CE (NT), dated the 17th May, 2003 [G.S.R. 422 (E), dated the 17th May, 2003].

Copy of Ministry’s Notification  No. 70 / 2003 - Central Excise (N.T) dated: 15.9.2003

G.S.R.          (E). 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 CENVAT Credit Rules, 2002 (hereinafter referred to as the said rules), namely:-

1.         (i)         These rules may be called the CENVAT Credit (Eighteenth Amendment) Rules, 2003.

(ii)        They shall come into force on the first day of October, 2003.

In rule 3 of the said rules, for sub-clause (i) of clause (a) of sub-rule (6), the following shall be substituted, namely:-

“(i)       by a hundred per cent. export-oriented undertaking or by a unit in an Electronic Hardware Technology Park or in a Software Technology Park [other than a unit which pays excise duty levied under section3 of the Act read with serial numbers 3,5, 6 and 7 of notification No. 23/2003-Central Excise, dated the 31st March, 2003, {G.S.R. 266(E), dated the 31st March, 2003}]and used in the manufacture of the final products in any other place in India, in case the unit pays excise duty under section 3 of the Act read with serial number 2 of the notification No. 23/2003-Central Excise, dated the 31st March, 2003, [G.S.R. 266(E), dated the 31st March, 2003], shall be admissible equivalent to the amount calculated in the following manner, namely:-

Fifty per cent. of [X multiplied by {(1+BCD/100) multiplied by (CVD/100)}], where BCD and CVD denote ad valorem rates, in per cent., of basic customs duty and additional duty of customs leviable on the inputs or the capital goods respectively and X denotes the assessable value.”.

3.         In clause (b) of sub-rule (2) of rule 4 of the said rules, for the words “refractories and refractory materials”, the words “refractories and refractory materials, moulds and dies” shall be substituted.

4.         In rule 7 of the said rules,

for sub-rule (5) and the Explanation relating thereto, the following sub-rule shall be substituted , namely,-

 “(5)     The manufacturer of final products shall submit within ten days from the close of each month to the Superintendent of Central Excise, a monthly return in the form specified, by notification, by the Board:

                                    Provided that where a manufacturer is availing exemption under a notification based on the value or quantity of clearances in a financial year, he shall file a quarterly return in the form specified by notification by the Board within twenty days after the close of the quarter to which the return relates.”.

(b)                    for sub-rule (6), the following sub-rule shall be substituted, namely:-

“(6)      A first stage or a second stage dealer, as the case may be, shall submit within fifteen days from the close of each quarter of a year to the Superintendent of Central Excise, a return in the form specified by notification by the Board.”.

5.         Form-1 and Form-2 annexed to the said rules shall be omitted.

F.No.201/6/2002-CX.6 (pt-2)]

(VIJAY MOHAN JAIN)

Under Secretary to the Government of India

Note: The principal rules were published in the Gazette of India vide notification No. 5/2002-CE (NT), dated the 1st March, 2002[G.S.R. 144 (E) dated the 1st March, 2002] and were last amended vide notification No.65/2003-CE (NT), dated the 9th September, 2003[G.S.R. 719 (E) dated the 9th September , 2003].

Copy of Ministry’s Notification  No. 71 / 2003 - Central Excise (N.T) dated: 15.9.2003

G.S.R.       (E).- In exercise of the powers conferred by rule 12 of the Central Excise Rules, 2002 and sub-rule (5) of rule 7 of CENVAT Credit Rules, 2002, and in supercession of  the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 48/2001-Central Excise (N.T.), dated the 26th June 2001, published vide G.S.R.477(E), dated the 26th June 2001, the Central Board of Excise and Customs hereby specifies the following forms for the purposes of the said  rules, namely :-

(i)                   for  monthly return for production and removal of goods and other relevant particulars and CENVAT credit, the following form shall be used, namely:-

Form E.R.-1                                                      Original/Duplicate

{ See rule 12 of the Central Excise Rules, 2002 and rule 7 (5) of CENVAT Credit Rules, 2002}

                                                                                                 M    M       Y   Y   Y   Y

Return of excisable goods and availment of CENVAT credit for the month of

             

1.

Registration number

                             

2.

Name of the assessee

                                                               

3.     Details of the manufacture, clearance and duty payable:

CETSH NO.

Unit of quantity

Quantity manufactured

Quantity cleared

Assessable value (Rs.)

(1)

(2)

(3)

(4)

(5)

                       
                       

Duty

Notification availed

S. No. in Notification

Rate of duty

Duty payable

(Rs.)

Provisional assessment number (if any)

(6)

(7)

(8)

(9)

(10)

(11)

CENVAT

         

Other Duties

         

4.    Details of duty paid:

Duty code

Account current (Rs.)

Credit account (Rs.)

Total duty paid (Rs.)

(1)

(2)

(3)

(4)

CENVAT

     

Other Duties

     

5.    Details of CENVAT credit availed and utilized :

Details of Credit

CENVAT (Rs.)

AED (TTA) (Rs.)

NCCD (Rs.)

ADET (Rs.)

(1)

(2)

(3)

(4)

(5)

Opening balance

       

Credit availed on inputs

       

Credit availed on capital goods 

       

Total credit availed

       

Credit utilized

       

Closing balance

       

6.     Details of other payments made :

Payments

Amount Paid (Rs.)

Challan

Source document No. and date

Account current

Credit account

No.

Date

(1)

(2A)

(2B)

(3A)

(3B)

(4)

Arrears of duty

                   

Interest

                   

Misc.  Payments

                   

7.      Self- assessment memorandum :

a)       I hereby declare that the information given in this Return is true, correct and complete in every respect and

that I am authorised to sign on behalf of the assessee.

b)       During the month, total Rs.                     was deposited vide TR 6 Challans (copies enclosed).

c)       During the month, invoices bearing S.No._______ to S.No. _______ were issued.

Place :                                                                                      (Name in capital letters and Signature of assessee

Date :                                                                                                or authorized signatory)

ACKNOWLEDGEMENT

                                                                                                                        M    M       Y   Y   Y   Y

Return of excisable goods and availment of CENVAT credit for the month of

             

[

                                                D     D                 M      M               Y      Y       Y      Y

                     Date of receipt

                   

Name and signature of the Range Officer with Official Seal

INSTRUCTIONS

1.                  Indicate the 15-digit PAN based registration number and the name as appearing in the Registration Certificate

2.                  In case more than one item is manufactured, additional row may be inserted in each table, wherever necessary.

3.          If a specific product attracts more than one rate of duty, then all the rates should be mentioned separately.

For example: If a product is cleared at full rate of duty to the local market and at a concessional/ nil rate of duty for earthquake relief, then the details for each category of clearance must be separately mentioned.

4.         In case the goods are cleared for export under Bond, the details of clearance may be mentioned separately. Under the columns (7) and (8) of Table at serial number 3, the words ‘Export under Bond’ may be mentioned.

5.         If a specified product attracts different rates of duty, within the same month, then such details should be separately mentioned.

For example: On the 10th of a month, the effective rate of duty leviable for the product is changed, then the details relating to production, clearance and payment of duty need to be  mentioned separately for the period up to 9th of the month and from 10th to the end of the month.

6.                  6-digit CETSH number may be indicated without any decimal point.

7.                  Wherever quantity codes appear, indicate relevant abbreviations as given below:

      Quantities                                                            Abbreviations

            Centimetre(s)                                                              cm

            Cubic centimeter(s)                                                    cm3

            Cubic metre(s)                                                            m3

            Gram(s)                                                                      g

            Kilogram                                                                      kg

            Kilolitre                                                                        kl

            Litre(s)                                                                         l

            Metre(s)                                                                       m

            Square metre(s)                                                         m2

            Millimetre(s)                                                                mm

            Metric tonne                                                                mt

            Number of pairs                                                          pa

            Quintal                                                                         q

            Tonne(s)                                                                     t

            Thousand in number                                                   Tu

            Number                                                                       u

8.         Where the duty is specific and is charged based on specified unit quantity, the same quantity code must be used for showing clearance figures.

9.         In column  (5) of Table at serial number 3, the assessable value means,

(a)               where goods attract advalorem rate of duty, the value under section 4 of Central Excise Act, 1944 (I of 1944);

(b)               where goods are covered under section 4A of the Act, assessable value as worked out under MRP after allowing deductions as provided under section 4A of the Act;

(c)               in case of  goods for which the tariff value is fixed, such tariff value;

(d)               in case of specific rated goods, the aggregated invoice value of the goods excluding all taxes;

(e)               in case of combination of ad valorem and specific duties, the transaction value under section 4 of the Act;

(f)                 in case of exports under Bond, the ARE-1/ARE-2/invoice value.

The abbreviations used to denote a particular type of duty are as below:

CENVAT-        Duty of Excise leviable as per First Schedule to Central Excise Tariff Act, 1985 (5 of 1986)

SED-               Special Excise Duty leviable as per Second Schedule to Central Excise Tariff Act, 1985 (5 of 1986)

AED (GSI)-      Additional Duty of Excise leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957(58 of 1957).

NCCD-            National Calamity Contingent Duty leviable under Section 136 of the Finance Act, 2001as amended.

AED (TTA)-      Additional Duty of Excise leviable under Additional Duties of Excise (Textile and Textile Articles) Act, 1978( 40 of 1978).

SAED-             Special Additional Excise Duty leviable under Section 147 of the Finance Act, 2002

ADE-               Additional duty of Excise on Motor Spirit and High Speed Diesel leviable under Section 111 of the Finance (No. 2) Act, 1998 and Section 133 of the Finance Act, 1999 respectively.

ADET-             Additional duty of Excise on Tea and Tea Waste leviable under section 157 of the Finance Act, 2003 (32 of 2003).

Cess-              Cess leviable under different Cess enactments.

10.                    In Tables at serial numbers 3 and 4 the ‘Other duties’ paid/payable, as applicable, may be mentioned as per the following sequence.

SED

         

AED(GSI)

         

NCCD

         

AED(TTA)

         

SAED

         

ADE

         

ADET

         

CESS

         

11.       In column (9) in Table at serial number 3, indicate the effective rates of duty. Columns that are not applicable may be left blank.

12.       Goods cleared under compounded levy scheme, indicate the aggregate duty payable in column (10) of Table at Serial number 3 as per the compounded levy scheme. The columns not applicable may be kept blank.

13.       In case the goods are assessed provisionally the details may be given separately in Table at serial number 3. In column (11) of Table at serial number 3, specify the Unique Identification number mentioned in the order for Provisional Assessment.

14.       In column (4) of Table at serial number 6, specify the Order-in-Original number and date relating to the payment of arrears of duty and of interest, the period for which the said interest has been paid. For other miscellaneous payments, mention the source document number and date.

(ii)                for  quarterly return for clearance of goods and CENVAT credit, the following form shall be used, namely:-

Form E.R.-3                                                      Original/Duplicate

{See rule 12 of the Central Excise Rules, 2002 and rule 7 (5) of CENVAT Credit Rules, 2002}

{To be submitted by the assesses falling under proviso to rule 12 of Central Excise Rules, 2002 }

                                                                                                                                                                                                    M    M       Y   Y   Y   Y

Return of excisable goods and availment of CENVAT credit for the quarter ending 

             

1.

Registration number

                             

2.

Name of the assessee

                                                               

3.     Details of the manufacture, clearance and duty payable during the first /second /third month of the quarter:

CETSH NO.

Unit of quantity

Quantity manufactured

Quantity cleared

Assessable value (Rs.)

(1)

(2)

(3)

(4)

(5)

                       
                       

Duty

Notification availed

S. No. in Notification

Rate of duty

Duty payable

(Rs.)

Provisional assessment number (if any)

(6)

(7)

(8)

(9)

(10)

(11)

CENVAT

         

Other Duties

         

4.    Details of duty paid during the first /second /third month of the quarter:

Duty code

Account current (Rs.)

Credit account (Rs.)

Total duty paid (Rs.)

(1)

(2)

(3)

(4)

CENVAT

     

Other Duties

     

5.    Details of CENVAT credit availed and utilized during the first /second /third month of the quarter:

Details of Credit

CENVAT (Rs.)

AED (TTA) (Rs.)

NCCD (Rs.)

ADET (Rs.)

(1)

(2)

(3)

(4)

(5)

Opening balance

       

Credit availed on inputs

       

Credit availed on capital goods 

       

Total credit availed

       

Credit utilized

       

Closing balance

       

6.     Details of other payments made:

Payments

Amount Paid (Rs.)

Challan

Source document No. and date

Account current

Credit account

No.

Date

(1)

(2A)

(2B)

(3A)

(3B)

(4)

Arrears of duty

                   

Interest

                   

Misc.  Payments

                   

7.      Self- assessment memorandum :

d)       I hereby declare that the information given in this Return is true, correct and complete in every respect and

that I am authorised to sign on behalf of the assessee.

e)       During the month, total Rs.                     was deposited vide TR 6 Challans (copies enclosed).

f)         During the month, invoices bearing S.No._______ to S.No. _______ were issued.

Place :                                                                                      (Name in capital letters and Signature of assessee

Date :                                                                                                or Authorized signatory)

ACKNOWLEDGEMENT

                                                                                                                                                                                        M    M       Y   Y   Y   Y

Return of excisable goods and availment of CENVAT credit for the month of

             

[

                                                D     D                 M      M               Y      Y       Y      Y

                     Date of receipt

                   

Name and Signature of the Range Officer with Official Seal

INSTRUCTIONS

1.      Indicate the 15-digit PAN based registration number and the name as appearing in the Registration Certificate

2       .In case more than one item is manufactured, additional row may be inserted in each table, wherever necessary. For giving information about the details of production and clearance, payment of duty and CENVAT credit availed and utilised month wise, the respective tables may be replicated.

3.      If a specific product attracts more than one rate of duty, then all the rates should be mentioned separately.

For example: if a product is cleared at full rate of duty to the local market and at a concessional/ nil rate of duty for earthquake relief, then the details for each category of clearance must be separately mentioned.

4.      In case the goods are cleared for export under Bond, the details of clearance may be mentioned separately. Under the columns (7) and (8) of Table at serial number 3, the words ‘Export under Bond’ may be mentioned.

5.      If a specified product attracts different rates of duty, within the same month, then such details should be separately mentioned.

For example: On the 10th of a month, the effective rate of duty leviable for the product is changed, then the details relating to production, clearance and payment of duty need to be mentioned separately for the period up to 9th of the month and from 10th to  the end of the month.

6.      6-digit CETSH number may be indicated without any decimal point.

7.      Wherever quantity codes appear, indicate relevant abbreviations as given below.

     Quantities                                                           Abbreviations

            Centimetre(s)                                                              cm

            Cubic centimeter(s)                                                    cm3

            Cubic metre(s)                                                            m3

            Gram(s)                                                                      g

            Kilogram                                                                      kg

            Kilolitre                                                                        kl

            Litre(s)                                                                         l

            Metre(s)                                                                       m

            Square metre(s)                                                         m2

            Millimetre(s)                                                                mm

            Metric tonne                                                                mt

            Number of pairs                                                          pa

            Quintal                                                                         q

            Tonne(s)                                                                     t

            Thousand in number                                                   Tu

            Number                                                                       u

8.      Where the duty is specific and is charged based on specified unit quantity, the same quantity code must be used for showing clearance figures.

9.      In column  (5) of Table at serial number 3, the assessable value means,

(a)               where goods attract ad valorem rate of duty, the value under section 4 of Central Excise Act, 1944 (I of 1944);

(b)               where goods are covered under section 4A of the Act, the assessable value as worked out under MRP after allowing deductions as provided under section 4A of the Act;

(c)               in case of  goods for which the tariff value is fixed,  such tariff value;

(d)               in case of specific rated goods, the aggregated invoice value of the goods excluding all taxes;

(e)               in case of combination of ad valorem and specific duties,  the transaction value under section 4 of the Act;

(f)                 in case of exports under Bond,  the ARE-1/ARE-2/invoice value.

The abbreviations used to denote a particular type of duty are as below:

CENVAT-        Duty of Excise leviable as per First Schedule to Central Excise Tariff Act, 1985    (5 of 1986)

SED-               Special Excise Duty leviable as per Second Schedule to Central Excise Tariff Act, 1985 (5 of 1986)

AED (GSI)-      Additional Duty of Excise leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957).

NCCD-            National Calamity Contingent Duty leviable under Section 136 of the Finance Act, 2001as amended.

AED (TTA)-      Additional Duty of Excise leviable under Additional Duties of Excise (Textile and Textile Articles) Act, 1978 (40 of 1978).

SAED-             Special Additional Excise Duty leviable under Section 147 of the Finance Act, 2002

ADE-               Additional duty of Excise on Motor Spirit and High Speed Diesel leviable under Section 111 of the Finance (No. 2) Act, 1998 and Section 133 of the Finance Act, 1999 respectively.

ADET-             Additional duty of Excise on Tea and Tea Waste leviable under section 157 of the Finance Act, 2003 (32 of 2003).

Cess-              Cess leviable under different Cess enactments.

10.  In Tables at serial numbers 3 and 4 the ‘Other duties’ paid/payable, as applicable, may be mentioned as per the following sequence.

SED

         

AED(GSI)

         

NCCD

         

AED(TTA)

         

SAED

         

ADE

         

ADET

         

CESS

         

11.       In column (9) in Table at serial number 3, indicate the effective rates of duty. Columns which are not applicable, may be left blank.

12.       Goods cleared under compounded levy scheme, indicate the aggregate duty payable in column (10) of Table at serial number 3 as per the compounded levy scheme. The columns not applicable may be kept blank.

13.       In case the goods are assessed provisionally, the details may be given separately in Table at serial number 3. In column (11) of Table at serial number 3, specify the Unique Identification number mentioned in the order for Provisional Assessment.

14.       In column (4) of Table at serial number 6, specify the Order-in-Original number and date relating to the payment of arrears of duty and of interest, the period for which the said interest has been paid. For other miscellaneous payments, mention the source document number and date.

2.         This notification shall come into force on and from the 1st day of October, 2003.

[F.No. 201/6/2002-CX.6 (Pt.2)]

(Vijay Mohan Jain)

Under Secretary to the Government of India 

Copy of Ministry’s Notification  No. 72 / 2003 - Central Excise (N.T) dated: 15.9.2003

G.S.R.       (E).- In exercise of the powers conferred by sub-rule (3) of  rule 17 of the Central Excise Rules, 2002, and in supercession of  the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 49/2001-Central Excise (N.T.), dated the 26th June 2001, published vide G.S.R.478 (E), dated the 26th June 2001, the Central Board of Excise and Customs hereby specifies the following form for  monthly return in respect of excisable goods manufactured and receipt of inputs and capital goods, for the purposes of the said  rule, namely :-

Form E.R.-2                                                      Original/Duplicate

{ See rule 17(3) of the Central Excise Rules, 2002}

                                                                                                                                                                                                    M    M       Y   Y   Y   Y

Return of excisable goods and receipt of inputs and capital goods for the month of

             

1.

Registration number

                             

2.

Name of the assessee

                                                               

3.     Details of the manufacture, clearance and duty payable:

CETSH NO.

CTSH NO.

Unit of quantity

Quantity manufactured

Quantity cleared

Assessable value (Rs.)

(1)

(2)

(3)

(4)

(5)

(6)

                         
                         

Duty

Notification availed

Serial No. in Notification

Rate of duty

Duty payable

(Rs.)

Duty paid

(Rs.)

(7)

(8)

(9)

(10)

(11)

(12)

CENVAT

         

4.     Details of inputs and capital goods received without payment of duty:

CETSH NO.

CTSH NO.

Quantity code

Total quantity received

Value of the goods received

(Rs.)

Notification No.

Serial No

in

Notification

(1)

(2)

(3)

(4)

(5)

(6)

(7)

                                         
                                         

5.     Details of other payments made:

Payments

Amount paid (Rs.)

Challan

Source document No. and date

No.

Date

(1)

(2)

(3A)

(3B)

(4)

Arrears of duty

                 

Interest

                 

Misc.  Payments

                 

6.      Self- assessment memorandum :

g)       I hereby declare that the information given in this Return is true, correct and complete in every respect and

that I am authorised to sign on behalf of the assessee.

h)       During the month, total Rs.                     was deposited vide TR 6 Challans (copies enclosed).

i)         During the month, invoices bearing S.No._______ to S.No. _______ were issued.

Place :                                                                                      (Name in capital letters and Signature of assessee

Date :                                                                                                or authorized signatory)

ACKNOWLEDGEMENT

                                                                                                                                                                                                     M    M       Y   Y   Y   Y

Return of excisable goods and receipt of inputs and capital goods for the month of

             

[

                                                D     D                 M      M               Y      Y       Y      Y

                     Date of receipt

                   

Name and Signature of the Range Officer with Official Seal

INSTRUCTIONS

1.         Indicate the 15-digit PAN based registration number and the name as appearing in the Registration Certificate.

2.         In case more than one item is manufactured, additional rows may be inserted in each table, wherever necessary. 

3.         In column (4) of Table at serial number 3, the entire quantity of goods manufactured in the unit whether or not cleared on payment of duty, should be indicated.

4.                  If a specified product attracts more than one rate of duty, then all the rates should be mentioned separately.

For example: If a product is cleared at full rate of duty to the local market and at a concessional/ nil rate of duty for earthquake relief or deemed exports, then the details for each category of clearance must be separately mentioned.

5.         In case the goods are cleared for export under Bond, the details of clearance may be mentioned separately. Under the columns (8) and (9) of Table at serial number 3, the words ‘Export under Bond’ may be mentioned.

6.         If a specified product attracts different rates of duty, within the same month, then such details should be separately mentioned.

For example: On the 10th of a month, the effective rate of duty leviable for the product is changed, then the details relating to production, clearance and payment of duty need to be mentioned separately for the period up to 9th of the month and from 10th to the end of the month.

7.         6-digit CETSH Number may be indicated without any decimal point.

8.          Wherever quantity codes appear,  indicate relevant abbreviations as given below.

      Quantities                                                            Abbreviations

            Centimetre(s)                                                              cm

            Cubic centimeter(s)                                                    cm3

            Cubic metre(s)                                                            m3

            Gram(s)                                                                      g

            Kilogram                                                                      kg

            Kilolitre                                                                        kl

            Litre(s)                                                                         l

            Metre(s)                                                                       m

            Square metre(s)                                                         m2

            Millimetre(s)                                                                mm

            Metric tonne                                                                mt

            Number of pairs                                                          pa

            Quintal                                                                         q

            Tonne(s)                                                                     t

            Thousand in number                                                   Tu

            Number                                                                       u

9.         Where the duty is specific and is charged based on specified unit quantity, the same quantity code must be used for showing clearance figures.

10.       In column (6) of Table at serial number 3,  the assessable value means,

(a)        where goods attract ad valorem rate of duty, the value as per proviso to section 3(1) of Central Excise Act, 1944 (1of 1944);

(b)               in case of specific rated goods,  the aggregated invoice value of the goods excluding all taxes;

(c)               in case of combination of ad valorem and specific duties, it is the value under proviso to  section 3(1) of the Act;

(d)               In case of exports, the value as aforesaid, also declared in ARE-1/ARE-2. 

11.              In column (10) in Table at serial number 3, indicate the effective rates of duty. Columns that are not applicable may be left blank.

12.               In Table at serial number 4, the details of the inputs and capital goods received without payment of Central Excise duty or Customs duty as the case may be, should be given.

13.       In column (4) of Table at serial number 5, specify the Order-in-Original number and date relating to the payment of arrears of duty and of interest, the period for which the said interest has been paid. For other miscellaneous payments, mention the source document number and date.

2.         This notification shall come into force on and from 1st day of October, 2003.

[F.No. 201/6/2002-CX 6 (Pt.2)]

(Vijay Mohan Jain)

Under Secretary to the Government of India 

Copy of Ministry’s Notification  No. 73 / 2003 - Central Excise (N.T) dated: 15.9.2003

G.S.R.       (E).- In exercise of the powers conferred by sub-rule (6) of rule 7 of the CENVAT Credit Rules,2002, the Central Board of Excise and Customs hereby specifies the following form for the quarterly return for the registered dealers  for the purposes of the said  rule, namely :-

Quarterly Return under Rule 7 of the CENVAT Credit Rules, 2002

for the Registered Dealers

{See sub-rule (6) of rule 7}

Return for the  quarter ending -----------------

1.      Name of the first stage/second stage dealer :

2.      Excise registration number :

3.      Address :

4.      Particulars of invoices issued by first stage/second stage dealer :

S.No.

Invoice No. with date

For the main item in the document*

   

Description of the goods

Central Excise Tariff Heading

Quantity

Amount of duty involved (Rs.)

           

5.      Particulars of the documents based on which the credit is passed on:

S.No.

Invoice/ Bill of entry No. with date

Name and address of the manufacturer/ importer or the first stage dealer (as the case may be)

For the main item in the document*

     

Description of  the goods

Central Excise Tariff Heading

Amount of duty involved (Rs.)

           

* Give details with respect to the item with maximum duty covered by the document

Place:

Date:

Signature of the registered person or the authorised signatory

Name in capital letters
Designation
Seal of the registered dealer.

2.         This notification shall come into force on and from 1st day of October, 2003.

[F.No. 201/6/2002-CX.6 (Pt.2)]

(Vijay Mohan Jain)

Under Secretary to the Government of India