Excise : Must Do ICWA Inter June 2010 Exam

CMA CA Ashish Yadav
Send Queries to ashish.taxation@gmail.com
Must do Topics –Excise
ICWA (inter) June 2010 Group II

o Central List Entry 84
o Section 3 CEA Charging Section
o Taxable Event v/s Payment Duty
o Goods Excisable-Dutiable-Movable-Marketable
o Manufacture-Deemed Manufacture
o Sec 4 CEA Valuation
o Sec 4 CEA AV Inclusion (+) Exclusion (-)
o Central Excise Valuation (DPEG) Rules 2000
o Sec 4A MRP Based Valuation
o CETA,HSN , Dash Double Dash
o Valuation-Specific, Capacity Based, Tariff Based
o Cenvat Credit-Input-Availability-Conditions
o Cenvat Credit –Capital Goods –Availability-Conditions
o Cenvat Credit –Inter-changeability Duties
o Cenvat Credit Documents-Books
o Cenvat Credit-Common Inputs-Exempted Goods
o Cenvat Credit Reversal -Sale Inputs-Capital Goods
o Cenvat Credit Clearance Job Work > 180 Days
o Duty Payment-PLA-GAR 7,Due Dates-E Payment-LTU
o Returns ER1, ER2, ER3
o SSI –Condition, Exemption, Branding issue
o Excise Audit-14A,14AA,CERA,Desk Review
CMA CA Ashish Yadav
Send queries to ashish.taxation@gmail.com
Preferably-Do Topics –Excise
o ICWA (inter) 2010 Group II

o N/E Exemption

o Subject Goods

o Rule 18-19 CE Rules

o Power of C.G exempt (Sec 11C)

o Rule 5 Cenvat Credit Refund

o Remission Duty

o Demand Excise Duty Sec 11A, SEC 11AB,SEC 11AC

o Refund –Doctrine Unjust Enrichment Sec 11B

o Sec 11C

o SEC 12 C Consumer Welfare Fund

Last Priority After Exams
o CE Classification Rules