Indirect Tax Laws

• Special Features of Indirect Tax Levies - All Pervasive Nature, Contribution to Government Revenues; Constitutional Provisions Authorizing the Levy and Collection of Duties of Central Excise and Customs

• Basis of Chargeability of Duties of Central Excise - Goods, Manufacture, Classification and Valuation of Excisable Goods
• CENVAT Credit Mechanism
• Registration, Assessment, Provisional Assessment, Manner of Payment of Duty, Exemption, Recovery and Refunds of Duties
• Clearance of Excisable Goods; Invoice System, Central Excise Bonds; Maintenance of Accounts and Records and Filing of Returns, Large Tax Payer Units, Excise Audit 2000, Audit u/s 14 and 14AA of Central Excise Act 1944

• Exemption to First Clearance of Specified Goods
• Export Incentives under Central Excise such as SEZs, STPI,
EHTP, EPZ
• Investigation, Adjudication, Appeal and Revision, including Appearance before CESTAT by Company Secretary as Authorized Representative; Settlement of Cases, Advance Ruling
• Search, Seizure, Arrest, Prosecution and Compounding; Offences and Penalty
• Miscellaneous Provisions under Central Excise

• Levy of Customs Duties, Types of Customs Duty Leviable, Tariff Classification & Exemptions, Valuation of Imported and Exported goods
• Provision of Assessment, Payment of Duties, Recovery and Refund of Customs Duties
• Duty Drawback
• Procedure for Clearance of Imported and Exported Goods
• Transportation and Warehousing

• Confiscation of Goods and Conveyances and Imposition of Penalties; Search, Seizure and Arrest, Offences and Prosecution Provisions
• Adjudication, Appeal and Revision; Settlement of Cases, Advance Ruling
• Other Relevant Areas and Case Studies under Custom Laws and Rules
Promissory Estoppel in Fiscal Laws - Principles and Applicability with reference to Indirect Taxes
Tax Planning and Management - Scope and Management in Customs, with Specific Reference to important Issues in the respective Areas