Central Excise & Service Tax Law and Procedures
Customs Basic Law
- Overview of Customs Functions
- Officers of Customs
- Appointment of Customs Ports, Airports
- Warehousing Stations etc.
- Prohibitions on importation and exportation of goods Â
- The Custom Tariff Act,1975 & Types of Custom Duties,
- Calculation of Duty
- Customs Tariff & Classification, GIR 1 & 2
- Customs Tariff & GIR 3 to 6
- Valuation & Tariff Value / Valuation Rules for Import & NIDB
- Valuation Rules for Export & ECDB
- Duty on Pilfered goods
- Date for determination of rate of duty and tariff valuation of
- import - Export goods, Deferred Payment of Duty
- Procedure for Clearance of Import Goods - Manual & EDI
- Procedure for Clearance of Export Goods - Manual & EDI
- PCA ,OSPCA & Audit
- RMS & CCRs
- The Customs Act, 1962
- Rules and Regulations made under the Customs Act, 1962.
- The Customs Tariff Act, 1975 and General Rules for the interpretation of the First Schedule.
- Notifications issued under the Customs Act, other than those under Sec. 25 of the Customs Act, 1962.
- Exemption notifications of a general nature issued under Sec. 25 of the Customs Act 1962.
- The Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974.
- The Prevention of Illicit Traffic in Narcotics Drug & Psychotropic Substances Act, 1988 and the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1975.
- The Foreign Exchange Management Act, 1999 (FEMA)
- The provisions relating to Customs incorporated in the latest Finance Act.
- Historical evolution of the basic concepts in Customs Administration.
- Important decisions of the Courts relating to interpretation of the provisions of the Customs Act, 1962.
- Report of the Taxation Inquiry Commission 1953-54 (Vol. I&II),
- Report of the Tariff Revision Committee, 1966 - Part-I.
- Report of the Study Team on the Customs Department, 1967 (Parts-I & II).
- Report of the Study Team on leakage of Foreign Exchange through Invoice Manipulation, 1971.
- Report of Expert Committee appointed to suggest ways and means of achieving a more accurate & scientific forecasting of Customs revenue, 1974.
- Report of the Indirect Taxation Inquiry Committee, 1977 (Parts I & II).
- Commentaries on the Customs Act 1962 by:
- Customs Manuals - Published by the Directorate of Publicity and Public Relations, Customs & Central Excise.
- Report of Dr. Raja J. Chelliah Tax Reforms Committee.
- Report of the Rekhi Committee on Indirect Taxes.