15th September,
2003.
Notification No.72/
2003-Central Excise (N.T.)
In exercise of the powers conferred by sub-rule (3) of
rule 17 of the Central Excise Rules, 2002, and in supercession of the
notification of the Government of India, Ministry of Finance (Department of
Revenue), No. 49/2001-Central Excise (N.T.), dated the 26th June
2001, published vide G.S.R.478 (E), dated the 26th June 2001, the
Central Board of Excise and Customs hereby specifies the following form
for monthly return in respect of excisable goods manufactured and receipt
of inputs and capital goods, for the purposes of the said rule, namely :-
Form E.R.-2
Original/Duplicate
{ See rule
17(3) of the Central Excise Rules, 2002}
M M Y Y
Y Y
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Return of excisable goods and
receipt of inputs and capital goods for the month of |
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3. Details
of the manufacture, clearance and duty payable:
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CETSH
NO. |
CTSH
NO. |
Unit of
quantity |
Quantity
manufactured |
Quantity
cleared |
Assessable
value (Rs.) |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
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Duty
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Notification
availed |
Serial
No. in Notification
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Rate of
duty |
Duty
payable
(Rs.) |
Duty
paid
(Rs.) |
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(7) |
(8) |
(9) |
(10) |
(11) |
(12) |
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CENVAT |
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4. Details
of inputs and capital goods received without payment of duty:
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CETSH
NO. |
CTSH
NO. |
Quantity
code |
Total
quantity received |
Value of
the goods received
(Rs.) |
Notification
No. |
Serial
No
in
Notification |
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(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
(7) |
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5. Details
of other payments made:
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Payments |
Amount paid (Rs.)
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Challan |
Source document No. and
date |
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No. |
Date |
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(1) |
(2) |
(3A) |
(3B) |
(4) |
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Arrears of duty |
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Interest |
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Misc.
Payments |
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6.
Self- assessment memorandum :
a) I hereby declare that the
information given in this Return is true, correct and complete in every respect
and
that I am authorised to sign on
behalf of the assessee.
b) During the month, total
Rs.
was deposited vide TR 6 Challans (copies enclosed).
c) During the month, invoices bearing
S.No._______ to S.No. _______ were issued.
Place
:
(Name in capital letters and Signature of assessee
Date
:
or
authorized signatory)
ACKNOWLEDGEMENT
M M Y
Y Y Y
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Return of excisable goods and
receipt of inputs and capital goods for the month of |
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Name and Signature
of the Range Officer with Official Seal
INSTRUCTIONS
1. Indicate the 15-digit
PAN based registration number and the name as appearing in the Registration
Certificate.
2. In case more than one
item is manufactured, additional rows may be inserted in each table, wherever
necessary.
3. In column (4) of Table
at serial number 3, the entire quantity of goods manufactured in the unit
whether or not cleared on payment of duty, should be
indicated.
4.
If a
specified product attracts more than one rate of duty, then all the rates should
be mentioned separately.
For example: If a
product is cleared at full rate of duty to the local market and at a
concessional/ nil rate of duty for earthquake relief or deemed exports, then the
details for each category of clearance must be separately
mentioned.
5. In case the goods are
cleared for export under Bond, the details of clearance may be mentioned
separately. Under the columns (8) and (9) of Table at serial number 3, the words
‘Export under Bond’ may be mentioned.
6.
If a specified product attracts different
rates of duty, within the same month, then such details should be separately
mentioned.
For example: On the
10th of a month, the effective rate of duty leviable for the product
is changed, then the details relating to production, clearance and payment of
duty need to be mentioned separately for the period up to 9th of the
month and from 10th to the end of the month.
7.
6-digit CETSH Number may be indicated
without any decimal point.
8. Wherever
quantity codes appear, indicate relevant abbreviations as given below.
Centimetre(s)
cm
Cubic
centimeter(s)
cm3
Cubic
metre(s)
m3
Gram(s)
g
Kilogram
kg
Kilolitre
kl
Litre(s)
l
Metre(s)
m
Square
metre(s)
m2
Millimetre(s)
mm
Metric
tonne
mt
Number
of
pairs
pa
Quintal
q
Tonne(s)
t
Thousand in
number
Tu
Number
u
9. Where the duty is
specific and is charged based on specified unit quantity, the same quantity code
must be used for showing clearance figures.
10. In column (6) of Table at serial
number 3, the assessable value means,
(a) where goods attract ad
valorem rate of duty, the value as per proviso to section 3(1) of Central Excise
Act, 1944 (1of 1944);
(b)
in case of specific
rated goods, the aggregated invoice value of the goods excluding all
taxes;
(c)
in case of
combination of ad valorem and specific duties, it is the value under proviso
to section 3(1) of the Act;
(d)
In case of exports,
the value as aforesaid, also declared in ARE-1/ARE-2.
11.
In column (10) in
Table at serial number 3, indicate the effective rates of duty. Columns that are
not applicable may be left blank.
12.
In Table at
serial number 4, the details of the inputs and capital goods received without
payment of Central Excise duty or Customs duty as the case may be, should be
given.
13.
In column (4) of Table at serial number 5,
specify the Order-in-Original number and date relating to the payment of arrears
of duty and of interest, the period for which the said interest has been paid.
For other miscellaneous payments, mention the source document number and
date.
2. This notification
shall come into force on and from 1st day of October,
2003.
Vijay Mohan Jain
Under Secretary to
the Government of India
F.No. 201/6/2002-CX 6 (Pt.2)