INDIRECT TAX LAWS I

Paper Code: 
TPT-232
Credits: 
6
Contact Hours: 
90.00
Max. Marks: 
100.00
Objective: 

The objective of this course is to gain knowledge of the provisions of Central Excise and Customs as mentioned below

18.00

Central Excise Duty
Introduction and Definitions
Classification of Goods and Valuation of Excisable Goods

20.00

Computation of Central Excise Duty, Central Excise Duty and Small Scale Industries, Central Excise Duty-Administration and Appeal Procedure

16.00

Customs Duty
Customs Act, 1962: Brief Introduction, Important Definitions, Tax Liability and Valuation of Goods

18.00

Computation of Customs Duty

18.00

Customs Duty Authorities and their powers, Penalty and Prosecutions, Appeals and Revision, Procedure for Import and Export

Essential Readings: 

1. Indirect Tax—Yogendra Bangar, Vandana Bangar(Aadhya Prakashan Pvt Ltd Jaipur) .
2. Indirect Taxes-Ajay Jain (Published byAVJ Institute and Distributed by Pooja Law House Delhi)
3. Indirect Taxes-Tamboli, Ranga, Sharma, Bangar, Kothari (Ajmera Book Co)
4. Indirect Taxes-Patel, Choudhary (Choudhary Prakashan)

References: 

1. Indirect Taxes Law and Practice, V.S Datey,( Taxmann Publications, New Delhi)
2. Indirect Taxes Made Easy, Prof N.S Govindan, (C. Sitaraman& Co Pvt Ltd)
3. The Law of Central Excise (Vol I&II), V.J Taraporevala and S.N Parikh, (Orient Law House, New Delhi)
4. Customs Manual- R.K Jain(Centax Publications P. Ltd)
5. Guide to Central Excise and Modvat Procedures, Arvind P. Datar(Wadhwa& Co Nagpur)

Academic Year: