1. CENTRAL EXCISE by s.jaikumar advocate

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

3. VALUATION
Section 4 – Transaction Value

4. 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

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

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

7. JOB WORK Excise vis-à-vis service tax. Notification 214/86.
Rule 4 (5) (a) of CCR, 2004.
Protection of Cenvat Credit.
Valuation.

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

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

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

11. LTU Transfer of inputs. Transfer of credit.
Transfer of manufactured goods.

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.
Supplementary invoices.

13. THANKS