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Central Excise

PART - II

PAPER VI - CENTRAL EXCISE LAW, TARIFF & PROCEDURE (WITHOUT BOOKS)

  1. The Central Excise Act, 1944.
  2. The Central Excise Tariff Act, 1985.
  3. The Central Excise Rules, 1944.
  4. The Central Excise (Valuation) Rules, 1975.
  5. The Central Excise (No.2) Rules, 2002.
  6. The Central Excise Valuation Rules, 2000.
  7. The CENVAT Credit Rules, 2004
  8. The Central Excise (Appeal) Rules, 2001.
  9. The Central Excise (Settlement of Cases) Rules, 2001
  10. The Central Excise (Removal of Goods and Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001.
  11. Chapter V of the Finance Act, 1994 (32 of 1994) regarding imposition of Service Tax and related provisions of the subsequent Finance Acts.
  12. Relevant provisions of the latest Finance Act.
  13. Notifications issued by the Department of Revenue and Central Board of Excise and Customs (other than those under Sec. 5 A of the Central Excises  Act, 1944.
  14. C.B.E.C.'s  Standing Orders regarding levy and collection of Central Excise duties.
  15. Historical evolution of the basic concepts in Central Excise administration.
  16. Important decisions of the courts relating to interpretation of the provisions of the Central Excises Act, 1944 and the Central Excise Rules, 1944.

SUGGESTED READING

  1. Report of the Taxation Enquiry Commission 1953-54 (Vol. I & II).
  2. Report of the Central Excise Reorganisation Committee.
  3. Report of the Central Excises (SRP) Review Committee.
  4. Report of  the Indirect Taxation Enquiry Committee 1977 (Part I & II).
  5. Statistical Year Book – Central Excise (latest edition (Vol. I & II).
  6. The Central Excise Manual (Directorate of Publicity and Public Relations, Customs & Central Excise).
  7. The CBEC Excise Manual of Supplementary Instructions for New Excise Procedures as on 01.09.2001.
  8. Service Tax Act and Rules.
  9. Commentaries on Central Excises Act, 1944.
    1. A.P. Datar
    2. R.K. Jain
    3. V.S. Datey
  10. Report of Dr. Raja J.Chelliah Tax Reforms Committee.
  11. Report of the Rekhi committee on Indirect Taxes.

PAPER VII - CENTRAL EXCISE LAW, TARIFF & PROCEDURE (WITH BOOKS)

  1. The Central Excise Manual (Directorate of Publicity and Public Relations, Customs & Central Excise).
  2. Central Excise Tariff Act, 1985.
  3. The CBEC Excise Manual of Supplementary Instructions for New Excise Procedures as on 01.09.2001.
  4. Departmental Manuals of Instructions on Excisable Commodities.
  5. Chapter V of the Finance Act, 1994 (32 of 1994) regarding imposition of Service Tax and relevant portions of subsequent Finance Acts.
  6. The Additional Duties of Excise (Goods of Special Importance) Act, 1957.
  7. The Additional Duties of Excise (Textiles & Textiles Articles) Act, 1976.
  8. The Khadi and other Handloom Industries Development Rules, 1985.
  9. The Mineral Products (Additional Duties of Excise & Customs) Act, 1958.
  10. The Sugar Export Promotion Act, 1958.
  11. The Produce Cess Act, 1966.
  12. The Coffee Act, 1942.
  13. The Tea Act, 1953.
  14. The Beedi Workers Welfare Cess Act, 1976.
  15. The Industrial (Development & Regulation ) Act, 1951.
  16. The Stamp Act, 1899.
  17. The Court Fees Act, 1870.