OFFICE OF THE COMMISSIONER OF CUSTOMS & CENTRAL EXCISE,

TELANGKHEDI ROAD, CIVIL LINES, P. B. NO. 81, NAGPUR

C.NO. .IV(16)30-25/2001/Tech/Pt.l/ Nagpur, the 11th JULY, 2001

TRADE NOTICE NO. 525/35 / 2001

TECHNICAL DATED 11-07-2001

Subject:- Monthly / Quarterly Return ER-1 / ER-2 and Form B-2 (General bond / Security).

            Attention of the trade is invited to the following Notifications issued by Government of India, Ministry of Finance, Department of Revenue, New Delhi on 26.06.2001 under F.No. 212/05/2001-CX.6. F. No, 212/20/2001-CX.6 both dated 26tll June 2001 & F. No. 212/05/2001-CX.6 dated 3rd July, 2001 (Copy enclosed), on the above subject. They will be effective from 01/07/2001.

1. Notification No. 48/2001-Central Excise (NT)

2. Notification No. 49/2001-Central Excise (NT)

3. Notification No. 56/2001-Central Excise (NT)

2.         All Trade Associations, Chambers of Commerce and Members of Regional Advisory Committee are requested to bring the contents of this Trade Notice to the knowledge of their Constituent members in general and manufactures in particular.

End.:-As above

Sd/-
{ARUN TANDON}
ADDITIONAL COMMISSIONER 
(TECH)


Notification No.48/2001-Central Excise (N.T.)

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

E.R. 1

(Rule 12)

Original

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:
    4. (For abbreviations, please see the NOTES at the end)

    5. 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:

  1. Removals:
  2. 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

     

     

     

     

     

     

     

     

     


  3. Interest payment on account of delay in payment of duty:
  4. 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

     

     

     

     

     

     

     

     

     

  5. 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:

  1. 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

  1. 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.
  2. 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.
  3. I/We certify the deposits were made in the designated bank on TR-6 Challans (copy enclosed).
  4. 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).
  5. Duty on the goods removed under invoices/ clearance documents bearing Sl. Nos. …… relating to this Return, has been assessed provisionally under rule 9B.
  6. Duty on the goods removed under invoices/ clearance documents bearing Sl. Nos ….relating to this Return, has been paid under protest.
  7. During the month invoices/ clearance documents bearing Sl.No………… to Sl.No………. have been issued.
  8. 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.


ACKNOWLEDGEMENT

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. In the Form,
      1. "CETSH" shall mean Central Excise Tariff sub-heading (six digit) of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)
      2. "PLA" means Personal Ledger Account or account current
      3. "CENVAT" means Central Value Added Tax.
      4. "SDE" means Special Duty of Excise. prescribed under Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).
      5. "AED (GSI)" means duty under Additional Excise Duty (Goods of Special Importance) Act, 1957.
      6. "AED (T&T)" means duty under Additional Excise Duty (Textile and Textile Articles) Act, 1978.
      7. "Addl. Duty" means Additional Duty chargeable under any Finance Act.
  1.  In the Form,
    1. The product description, wherever they occur, should be in the same sequence as given in Item 4.
    2. 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.
    3. In case duty is paid at specific rate, the column relating to assessable value need not be filled.
    4. Unit means, unit of measurement such as kilogram, tons, number, meters millimeters etc.
  1.  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.

F.No212/05/2001-CX.6

(P.K. Sinha)
Under Secretary to the Government of India


 26th June, 2001

Notification No.49/2001-Central Excise (N.T.)

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: -

"E.R. 2

Monthly Return of excisable goods removed from a Unit in Free Trade Zone/Special Economic Zone

or a Hundred Percent Export Oriented Unit

(Rule 17)

Original/Duplicate/Triplicate/Quadruplicate

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)

5. Date of payment of duty: __________________________________

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

  1. 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.
  2. I/We certify the deposits were made in the designated bank on TR-6 Challans (copy enclosed).
  3. 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).
  4. 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.

F.No212/20/2000-CX.6

(P.K. Sinha)
Under Secretary to the Government of India


3rd July, 2001

Notification No. 56/2001-Central Excise (N.T)

    In pursuance of rule 7 of the Central Excise (No.2) Rules, 2001, the Board hereby notifies the proper forms for the purposes of this rule, namely: -

"FORM B-2"
GENERAL BOND (SURETY/SECURITY)

General Bond with surety/security for provisional assessment of goods to excise duty

(Rule 7)

For surety bond

 

 

 

 

 

 

For security bond

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

For Security Bond

 

 

 

 

 

 

 

 

 

 

I/We ...................................of............................ hereinafter called "the obligor(s)"

and ……………................. of………................hereinafter called "the surety(ies)"/

am/are held and firmly bound to the President of India (hereinafter called the "President") in the sum of...........................rupees to be paid to the President for which payment will and truly to be made/ I/We jointly and severally bind myself/ourselves and my/our respective heirs, executors/ administrators, legal representatives/successors and assigns by these presents :

 

I/We.................of....................hereinafter called "obligor(s)"I/am/are held and firmly bound to the President of India (hereinafter called "the President" in the sum of......................rupees to be paid to the President of India for which payment will and truly to be made, I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this...................day of....................

WHEREAS final assessment of excise duty of .................................. (hereinafter called the "goods") manufactured/cured/warehoused by the above bounded obligor from time to time could not be made for want of full information as regards value/description/quality or of proof thereof or for the non-completion of the chemical or other tests in respect thereof or otherwise and whereas the obligor desires that the he should make provisional assessment as per provisions contained in Rule 7 of the Central Excise (No.2) Rules, 2001;

AND WHEREAS the Commissioner has required the obligor to deposit as security for the amount of this bond/ the sum of ............................................ rupees in cash (the securities as hereinafter mentioned of a total value of ............................................. rupees endorsed in favour of the President and accepted on his behalf by the Commissioner Deputy Commissioner, Assistant Commissioner , Superintendent of Central Excise/ namely .............................) and whereas the obligor has furnished such guarantee by depositing with the Commissioner the cash/securities as aforementioned; The condition of this bond is that if the obligor and his representative observe all the provisions of the Central Excise Rules, 2001 and all such amendments thereto as may be issued from time to time to be observed in respect of provisional assessment of goods to excise duty under Rule 7;

And whereas the obligor(s) has /have furnished such guarantee by depositing with the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise the cash/securities/bank guarantee as aforementioned.]

The condition of this bond is that if the obligor(s) shall observe all the provisions of the Central Excise(No.2) Rules, 2001 or the provisions of other rules made under the Central Excise Act, 1944 (1 of 1944) and all such amendments thereto, as may be issued from time to time so far as they relate to the provisional assessment of duty
And if all dues whether excise duty or other lawful charges, which shall be demandable on the goods removed after provisional assessment to duty as shown by the Central Excise records, be duly paid into the treasury to the account of the Commissioner along with interest, if any, within ten days of the date of demand thereof being made in writing by the said Officer of Central Excise, this obligation shall be void.
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue:

Provided always that the liability of the surety hereunder shall not be impaired or discharged by reason of any time being granted or any forbearance, act or omission of the Government (whether with or without the knowledge or the consent of the surety) in respect of or in relation to the obligation and condition to be performed or discharged by the obligor(s) nor shall it be necessary to sue the obligor(s) before suing the surety for amounts hereunder;

AND the President shall, at his option, be competent to make good all the loss and damages from the amount of the security deposit or by endorsing his rights under the above-written bond or the both;

I/We further declare that this bond is given under the orders of the Central Government for the performance of enact in which the public are interested.

In these presents the words imposing singular only shall also include the plural and vice versa where the context so requires;

IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s) and the surety (ies).

Signature(s) of obligor(s).

 

Date :

 

Place :

 

Witnesses

 

(1)   Name and Address

Occupation

(2)   Name and Address

Occupation

Date

 

Place

 

Signature(s) of surety (ies).

 

Date:

 

Witnesses

 

(1)   Name and Address

Occupation

(2)   Name and Address

Occupation

            Accepted by me this.............................day of .........................(month).................……..(year)

………………………………..of Central Excise, (Designation)

for and on behalf of the President of India.".

F.No. 212/05/2001-CX.6

(P.K. Sinha)
Under Secretary to the government of India


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