The objective of this course is to gain knowledge of the provisions of Central Excise and Customs as mentioned below.
Introduction and Definitions
Classification of Goods and Valuation of Excisable Goods
Computation of Central Excise Duty, Central Excise Duty and Small Scale Industries, Central Excise Duty-Administration and Appeal Procedure
Customs Act, 1962: Brief Introduction, Important Definitions, Tax Liability and Valuation of GoodsCustoms Act, 1962: Brief Introduction, Important Definitions, Tax Liability and Valuation of Goods
Computation of Customs Duty
Customs Duty Authorities and their powers, Penalty and Prosecutions, Appeals and Revision, Procedure for Import and Export