1. An overview of CENTRAL EXCISE

2. MANUFACTURE
Section 2 (f)
Deemed manufacture.
Third schedule.

3. CLASSIFICATION
Central Excise Tariff.
Importance of classification.

4. VALUATION
Section 4 – Transaction Value

5. SECTION 4 & Valuation Rules
Rule Comparable goods.
Rule Freight and Insurance.
Rule Additional consideration.
Rule Depot clearance.
Rule Captive consumption.
Rule Related person.
Rule Interconnected undertaking.
Rule 10A – Jobwork.
Rule Best judgement

6. SECTION 4 A
Weights and Measures.
OE Exemption.
Different MRP.

7. EXPORTS Exports without payment of duty.
Exports under claim for rebate.
Protection of Cenvat Credit.

8. EXEMPTIONS Small Scale exemption. End use based exemptions. Job work.
Captive consumption.
Area based exemption.

9. POWERS OF C.EX. OFFICERS Search & Seizure. Summon. Arrest.
Publication of names.

10. APPELLATE / OTHER REMEDIES
Commissioner (Appeals).
CESTAT.
Settlement Commission.
Pre deposit.
Compounding.

11. PENAL MEASURES Various penalties. Provisional attachment of property.
Prosecution.

12. CERTAIN PROCEDURAL ISSUES
Self-assessment.
Provisional assessment.
Due date for payment of duty.
Consequences of delayed payment.
Filing of returns. ER 1/ ER 4 / ER 5 /
ER 6 / ER 7.

13. THANKS