CA Final
Asia Law house CA Final Indirect Tax Law by Viswanathan Nagarajan

Asia Law House Ca Final Indirect Tax Law By Viswanathan Nagarajan

Rating - 5
Rate Now -
900

Contributors & Book Details of Asia Law House Ca Final Indirect Tax Law By Viswanathan Nagarajan

Author Viswanathan Nagarajan
Publisher ASIA LAW HOUSE
Publication Year 34th edition, 2015
Language English
Binding Paper Back
ISBN-13 9789384410926

Table of contents

PART I CENTRAL EXCISECHAPTER I BASIC STUDY OF INDIRECT TAXES

1. Introduction

2. Main differences between Direct and Indirect Taxes (C.E.)

3. Constitutional Authority

4. Organisational Setup

5. Evolution of System in Central Excise

6. Over view of Indirect Taxes

7. The Central Excise Tariff

8.1 Education Cess: Finance Act, 2004. Section 81 (From 10-9-2004)

8.11 Secondary and Higher Secondary Education Cess

9. Surcharge on Panmasala and Tobacco Products

10. Cesses

11. Levy and Collection

12. Levy of Excise on Goods

13. Excisability and Dutiability

14. Exemptions

15. Nil Rate of Duty

16. Tariff Advice

17. Trade Notice

18. Pre Excise/Prebudget Stocks

CHAPTER ll THE CENTRAL EXCISE ACT, 1944

1. Section 2 gives Definitions

2. Section 3(1) - Charging Section

3. Section 4 - Valuation of excisable goods

REMISSIONS

4. Section 5 - Remission of duty on goods found deficient in quantity

EXEMPTIONS

5. Section SA - Purposes for which granted - See Chapter I

REGISTRATION

6. Section 6 Registration of Certain

7. Section 8 - Restriction on possession of excisable goods

8. Section 9 - Offences and Penalty

9. Section 9(A) - Compounding of Offences

10. Section 9AA

11. Section 11 - Recovery of sums due to Government

12 Section 12 - Applicability of customs provisions

13. Section I2E - Performance of functions13A. Section 12F (w.e.r. 8.4.201 I)

14. Special Audits on the Accounts of Assessees - (Ss. 14A and 14AA)

15. Powers and duties of officers

16. Sections 23A to 23H

17. Sections 31 & 32

18. Adjudication of Confiscations and Penalties

19. Section 35

20. Presumption as to DOCUMENTS

21. Supplemental Provisions

CHAPTER III CENTRAL EXCISE RULES, 2002

Introduction

Scope of the Central Excise Manual

I. Rule I - Short Title, Extent and Commencement

2. Rule 2 - Definitions

3. Rule 3 - Appointment and Jurisdiction of Central Excise Officers

4. Rule 4 - Duty Payable on Removal

5. Rule 5 - Date for Determination of Duty and Tariff Valuation (Relevant date)

6. Rule 6 - Assessment of Duty - Self Assessment Scrutiny of Assessment (Ch. 3 Part VI Chap. 3 of Excise Manual)

7. Rule 7 - Provisional Assessment (Chap. 3 - Part IV of Excise Manual)

8. Rule 8 - Manner of Payment of Duty

9. Rule 9 - Registration (See Section 6 under Ch. II) Already dealt with U/S. 6 ante

10. Rule 10 - Daily Stock Account

11. Rule II - Documentation - Goods to be removed on invoice

12. Rule 12 - Filing of Return

13.1 Rule 12AA - (Finance Act 2005) Job Work in Article of Jewellery

13. IA Rule 12BB - Procedure and facilities for large tax payer

13.2 Rule 12C - Independent Weaver

13.3 Rule 12CC - Power to impose restrictions in certain types of cases

13.4 Restrictions in certain types of cases for Manufacturer, I and II Stage Dealers orExporter

13A. Rule 12D - Applicability of the Rules

14. Rules 13 & 14 - Procedure for payment of duty through excise stamps- Matches

15. Rule 15 - Special Procedure for Payment of Duty - Compounded Levy

16. Rule 16 - Return of Goods into the Factory for purpose of repair/re-manufactureand return - Credit of duty on goods brought to the factory (Chap 18 Part IV ofExcise Manual)

17. Rule 17 - Removal of Goods by a 100% EOU/ for Domestic Tariff Area

18. Introduction

19.1 Export under Bond without Payment of Duty (Rule 19)

20. Rule 20 - Warehousing (Ch.l0 of Excise Manual)

CHAPTER IV MANUFACTURE - A CONCEPTUAL ANALYSIS

I. Definition

2. Concept

3. Other aspects of manufacture

4. Link with Tariff

CHAPTER V VALUATION OF GOODS IN CENTRAL EXCISE

I. Introduction

2. Concept of Transaction value (from 01-07-2000)

3. Valuation (Central Excise) Transaction Value

4. Central Excise Valuation (Determination of price of Excisable goods) Rules, 2000

5. An enlarged study of Section

6. Study of the Central Excise Valuation (Determination of Price of ExcisableGoods), Rules, 2000

7. Valuation of Excisable goods with reference to Retail Sale Price (Section 4A)

8. The Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules, 2008

9. Board's clarifications: Circular No. 673/64/2002lCX dt.2S.1O.2002

10. Export to Nepal and bhuthan

11. Printing Voluntarily

12. Section 4 Table - Transaction Value - Treatment of various elements

13. Valuation of samples

Model Questions

Valuation - Practical Working

CHAPTER VII CLASSIFICATION OF GOODS (COMMON TO CENTRAL EXCISE & CUSTOMS)

PART II CUSTOMS

1. THE CUSTOMS TARIFF ACT, 1975

2. THE CUSTOMS ACT, 1962

CHAPTER I PRELIMINARY

CHAPTER II OFFICERS OF CUSTOMS

CHAPTER lll APPOINTMENT OF CUSTOMS PORTS, AIRPORTS Etc,

CHAPTER IV PROHIBITION OF IMPORTATION & EXPORTATION OF GOODS

CHAPTER lV-A

1. Detection of illegally imported goods & prevention of disposal thereof:

CHAPTER lV-B

1. Prevention or Detection of illegal export of goods (S. UH to M)

CHAPTER lV-C

I. Under Section II(N) Government may, by notification, exempt any goods from theoperation of the above rules in public interest

CHAPTER V

LEVY OF AND EXEMPTION FROM, CUSTOMS DUTIES

CHAPTER ·A

17. Duty to the shown separatelyIS. Presumption of incidence of duty as passed on

CHAPTER ·B

Advance Rulings

Questions

CHAPTER VI

PROVISIONS RELATING TO CONVEYANCES CARRYING IMPORTED OR EXPORT GOODS

CHAPTER Vll

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 BACKRULES, 1995

CHAPTER XI

SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED BY POSTAND 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 Pan lll)

CHAPTER XV

APPEALS AND REVISION

CHAPTER XVI

OFFENCES AND PROSECUTIONSQuestions

CHAPTER XVlI

MISCELLANEOUS

PART llI SERVICE TAX

PART IV

APPEALS AND REVISION

SETTLEMENT COMMISSION AUTHORITY FOR ADVANCE RULING,

THE NATIONAL TAX TRIBUNAL ACT, 2005

APPEALS AND REVISION (CENTRAL EXCISE & CUSTOMS)

Reviews of Asia Law House Ca Final Indirect Tax Law By Viswanathan Nagarajan

Rating - 5
5 stars 0
4 stars 0
3 stars 0
2 stars 0
1 stars 0

Have you used
Asia Law house CA Final Indirect Tax Law by Viswanathan Nagarajan?

Rate Now:
OR
WRITE A REVIEW
Loading
Refer Your Friends
How to refer?

1 Click link below to share on facebook

OR

2 Enter your friends email address and invite them to join cakart (comma seperated)

Buy India's Best CA, CS, CMA Faculty Video Classes only at CAKART
Watch best faculty demo video classes