22. Excise Control Code (ECC) Number XD Registered Dealer XM Central Excise Manufacturer (Including registered Warehouses) Code Category
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34. Types of Duties and Method of Calculation on Assessable Value+ BCD CVD SED of CVD on Assessable Value+ BCD CVD Countervailing Duty(CVD) On Total Excise Duty Excise SHE Cess on Excise duty On Total Excise Duty Excise Educational Cess on Quantity Excise AED on High Speed Diesel on Quantity Excise Special AED on BED + SED + AED (GSI) Excise NCCD on BED + SED Excise AED (PM&T) on BED + SED Excise AED (TTW) on BED + SED Excise AED (TTA) on Assessable Value Excise AED (GSI) on Assessable Value Excise Special Excise Duty (SED) on Assessable Value Excise Basic Excise Duty (BED) Method of calculation Duty Type Type of Duty
35. Types of Duties and Method of Calculation on Current Sub Total Customs Special Custom Duty on Total Customs and CVD Customs SHE Cess on Customs on Total Customs and CVD Customs Educational Cess on Customs on BCD Customs Additional Duty on Customs on Assessable Value Customs Basic Custom Duty On Total CVD CVD SHE Cess on CVD On Total CVD CVD Educational Cess on CVD on Quantity CVD AED on High Speed Diesel of CVD on Quantity CVD Special AED of CVD on CVD + SED–CVD + AED (GSI)–CVD CVD NCCD of CVD on CVD + SED–CVD CVD AED (PM&T) of CVD on CVD + SED–CVD CVD AED (TTW) of CVD on CVD + SED–CVD CVD AED (TTA) of CVD on Assessable Value+ BCD CVD AED (GSI) of CVD Method of calculation Duty Type Type of Duty
36. Returns & Timelines The following Returns are required to be filed under Excise for Manufacturers With in 20days from the close of quarter Quarterly Quarterly Return by Assessees availing small scale industries (SSI) concession of duty based on turnover ER–3 On or before 10th of the following month (With ER-1) Monthly Monthly Return by large and Regular units Monthly Return for CENVAT On or before 10th of the following month Monthly Monthly Return by Assessees who are neither Large Units nor availing concession of duty based on turnover On or before 10th of the following month Monthly Monthly Return by Assesses who are not availing the concession of duty based on turnover (large units) (e-Returns) ER–1 Due Date Periodicity Particulars Form No.
89. Example : Based on Value Packing Charges (2,727.27) Packing Charges (2,272.73) Value of Item Y (60,000) + ( Value of Item X (50,000) + Assessable Value of Item Y (62,727.27) = Assessable Value of Item X (52,272.73) = 5,000*60,000/1,10,000 = 2727.27 5,000*50,000/1,10,000 =2272.73 Apportionment of Packing Charges to Item Y: Apportionment of Packing Charges to Item X: Value of Item Y is 60,000 Value of Item X is 50,000 Packing charges is 5,000 Based on Value In case of Based on Value method of apportion, expenses will be apportioned based on the Value of the Stock item.
90. Example : Based on Quantity Packing Charges (3,750) Packing Charges (1,250) Value of Item Y (60000) + Value of Item X (20,000) + Assessable Value of Item Y (63,750) = Assessable Value of Item X (21,250) = Apportionment of Packing Charges to Item Y : 5,000*600/800 = 3,750 Apportionment of Packing Charges to Item X : 5,000*200/800 =1,250 Quantity of Item Y is 600 and Value is 60,000 Quantity of Item X is 200 and Value is 20,000 Packing charges is 5,000 Based on Quantity In case of Based on Quantity method of apportion, expenses will be apportioned based on the quantity of the Stock item.
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