CBEC Issues Customs Manual on Self Assessment CBEC has issued a Customs Manual on Self Assessment. The Manual covers (a) standard operating procedures, (b) compulsory compliance requirements (CCR) and (c) key aspects of Customs requirements such as classification, valuation, exemption notifications etc. for correct Self-Assessment of duty on goods imported . · Central Board of Excise and Customs (CBEC) is a part of the Department of Revenue under the Ministry of Finance, Government of India. It deals with the tasks of formulation of policy concerning levy and collection of Customs Central Excise duties and Service Tax, prevention of smuggling and administration of matters relating to Customs, Central Excise, . Appraising/Preventive Manual OPM in CBEC site. Ref. No. Dated: December, Submitted to the Chairman, Central Board of Excise and Customs, New Delhi. The Appraising Manual, Preventive Manual and Manual of Office Procedure, which are the three main source of working procedures, are rarely available in offices and these are not made.
CBEC Manuals (MB) Forms. Notifications. Case Law-ECS. Circulars/Instructions. Section 37B Order. Nominated Banks for payment of duty. E-payment. Area Based exemption. Central Board of Excise and Customs (CBEC) is a part of the Department of Revenue under the Ministry of Finance, Government of India. It deals with the tasks of formulation of policy concerning levy and collection of Customs Central Excise duties and Service Tax, prevention of smuggling and administration of matters relating to Customs, Central Excise, Service Tax and Narcotics to the extent under CBEC's purview. The manual covers subjects that are related to principles, policies and special issues pertaining to conduct audit of Central Excise and Service Tax assessees and taxpayers. The manual does not deal with legal interpretations and rulings on Central Excise and Service Tax matters.
The CBEC also exercises overall supervision over Customs, Central Excise and Service These are further defined in the Central Excise Manual which is a. Dec Further, the detailed instructions as contained in the CBEC's Central Excise Manual, Cigarette Manual, Audit Manual, Return Scrutiny Manual. Central Excise Tariff Act, CESTAT. Customs, Excise Service Tax Appellate Tribunal. DTA. Domestic Tariff Area. DRT. Debt Recovery Tribunal.
0コメント