The objective of this course is to gain knowledge of the provisions of Central Excise and Customs as mentioned below.
Central Excise Duty
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 Duty Customs 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
• Indirect Tax-Yogendra Bangar, Vandana Bangar(Aadhya Prakashan Pvt Ltd Jaipur)
• Indirect Taxes-Ajay Jain (Published byA V J Institute and Distributed by Pooja Law House Delhi)
• Indirect Taxes-Tamboli, Ranga, Sharma, Bangar, Kothari (Ajmera Book Co)
• Indirect Taxes-Patel, Choudhary (Choudhary Prakashan)
• Indirect Taxes Law and Practice, V.S Datey,( Taxmann Publications, New Delhi)
• Indirect Taxes Made Easy, Prof N.S Govindan, (C. Sitaraman& Co Pvt Ltd)
• The Law of Central Excise (Vol I&II), V.J Taraporevala and S.N Parikh, (Orient Law House, New Delhi)
• Customs Manual- R.K Jain(Centax Publications P. Ltd)
• Guide to Central Excise and Modvat Procedures, Arvind P. Datar(Wadhwa& Co Nagpur)