Prescribes simplified form for quarterly return of excisable goods cleared @ 1% Excise duty

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Notification No.15/2011-Central Excise (N.T.)

New Delhi, dated the 30^th June, 2011

G.S.R. (E). – In exercise of the powers conferred by sixth proviso to sub-rule (1) of rule 12 of the Central Excise Rules, 2002 the Central Board of Excise and Customs hereby specifies the form for quarterly return, namely:-

Form E.R.-8

Original/Duplicate

[See rule 12 of the Central Excise Rules, 2002]

[To be submitted by the assessee falling under sixth proviso to rule 12(1) of the Central Excise Rules, 2002]

Return of excisable goods cleared @ 1% duty for the quarter
From :	MMMYYYY	To:	MMMYYYY

1. Registration number.-

2. Name of the Assessee .-

3. Details of the manufacture, clearance and duty payable.-

S. No.	CETSH NO.	Description of goods	Unit of quantity	Serial number of Notification No.1/2011	Opening balance	Quantity manufac- tured	Quantity cleared	Closing balance
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)

Assessable Value (Rs.)	Excise duty payable @ 1%	Education Cess & Secondary Education Cess (2%+1%)	Total Duty payable
(10)	(11)	(12)	(13)

4. Details of duty paid on excisable goods:

Duty code	Amount (Rs.)	Challan No.	Date	Bank Code	Branch Code
(1)	(2)	(3)	(4)	(5)	(6)
CENVAT
Edu. Cess & Sec. & Higher Education Cess
Total duty paid

5. Details of other payments made:

Payments	Amount (Rs.)	Challan No.	Date	Bank Code	Branch Code	Remarks
(1)	(2)	(3)	(4)	(5)	(6)	(7)
Other payments (Specify)

6. Self-assessment memorandum:

(a) I hereby declare that the information given in this Return is true, correct and complete in every respect and that I am authorised to sign on behalf of the assessee.

(b) During the quarter, total Rs. …………………. was deposited vide GAR7 Challans (copies enclosed).

Date:

Place:

(A) Name and signature of Assessee or
Authorised Signatory

ACKNOWLEDGEMENT

Return of excisable goods cleared @ 1% duty for the quarter
From :	MMMYYYY	To:	MMMYYYY

	D	D		M	M	Y	Y	Y	Y
Date of receipt

Name and Signature of the Range Officer with

Official Seal

INSTRUCTIONS

1. Indicate the 15-digit PAN based registration number and the name as appearing in the Registration Certificate.

2. In case more than one item is manufactured, additional row may be inserted in each table, wherever necessary.

3. In case the goods are cleared for export under Bond, the details of clearance may be mentioned separately.

4. 8-digit CETSH Number may be indicated under the column CETSH.

5. Wherever quantity codes appear, indicate relevant abbreviations as given below :

Quantities	Abbreviations	Quantities	Abbreviations
Centimetre(s)	cm	Metre(s)	m
Cubic centimetre(s)	cm3	Square metre(s)	m2
Cubic metre(s)	m3	Millimetre(s)	mm
Gram(s)	g	Metric tonne	mt
Kilogram	kg	Number of pairs	pa
Kilolitre	kl	Quintal	q
Litre(s)	l	Tonne(s)	t
Thousand in number	Tu	Number	u

6. In the column (8) of Table at serial number 3, the assessable value means,

(a) where goods attract ad valorem rate of duty, the value under section 4 of Central Excise Act, 1944 (1 of 1944);

(b) where goods are covered under section 4A of the Act, the assessable value as worked out under MRP after allowing deductions as provided under section 4A of the Act;

(d) in case of exports under Bond, the ARE-1/ARE-2/invoice value.

7. Details of any other payments like arrears, interest etc. may be mentioned in serial number 5

Form E.R. -8