Roll No………………… | |
Total No. of Questions— 9] | [Total No. of Printed Pages—4 |
Time Allowed : 3 Hours | Maximum Marks : 100 |
RK | |
Answers to questions are to be given only in English except in the cases of candidates who have opted for Hindi medium. If a candidate who has not opted for Hindi medium, answers in Hindi, his answers in Hindi will not be valued. | |
Question Nos. 1,6 and 9 are compulsory. In addition thereto, answer any two questions from Part "A" and any one question from Part "B". | |
Marks |
PART—A |
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1. | (a) | Briefly explain any two of the following with reference to the provisions of Central Excise Act, 1944:
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2x2=4 | ||||||
(b) | With reference to CENVAT Credit Rules, 2004, discuss giving reason whether the following statements are true or false:
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3x2=6 | |||||||
(c) | With reference to the Central Excise Act, 1944 and the rules thereunder, explain briefly whether the following persons require registration or not?
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3x2=6 | |||||||
(d) | ABC Company imported medicines in pallets with one big box containing assorted medicines in smaller units which were, then, repacked in thermocole boxes of different sizes which again were put into cardboard boxes. The cardboard boxes were in turn labelled containing, interalia, the name of the medicine, the name of the manufacturer, the quantity, batch no., manufacturing date, expiry date and name of the marketing agency. The department relying upon note 5 to chapter 30, claimed that the activities as aforesaid amount to manufacture i.e., bulk pack to retail pack.
Decide whether the above activities tantamount to manufacture. |
4 | |||||||
2. | (a) | The assessee was a manufacturer of I.C. engine parts like piston and gudgeon pins. He used to procure from the market piston rings and circlips and supply them along with the items that he had manufactured, to the buyers. He was also selling these procured items separately. The department contended that those bought-out items, supplied along with the manufactured items, were part of piston assembly and therefore, their value should be included in the value of the piston assemblies cleared by the manufacturer. But the assessee contended that the piston rings and circlips were all different parts of I.C. engine and therefore they were not to be considered as parts of another item.
Decide whether the contention of the department is correct or not. |
6 | ||||||
(b) | Explain whether an application from an NRI for advance ruling under section 23C, regarding determination of whether a certain process would amount to manufacture, is maintainable? | 4 | |||||||
(c) | State the procedure for valuing excisable goods that are to be sold from depot/branch or premises of a consignment agent under the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. | 5 |
RK | P.T.O. |
( 2 )
RK | Marks |
3. | (a) | Explain the provisions regarding maintenance of daily stock account of stored goods under rule 10(1) of Central Excise Rules, 2002. | 4 | ||||||||||||
(b) | Write a short note on the procedure in respect of exported goods subsequently reimported and returned to factory. | 5 | |||||||||||||
(c) | Comment on the following:
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4x1=4 | |||||||||||||
(d) | What is CT-1 certificate? | 2 | |||||||||||||
4. | (a) | A SSI unit has effected clearances of goods of the value of Rs. 475 lacs during the financial year 2005-06. The said clearances include the following:
Examine with reference to the notification governing SSI under the Central Excise Act whether the benefit of exemption would be available to the unit for the financial year 2006–07. |
3 | ||||||||||||
(b) |
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2+3 | |||||||||||||
(c) | State the provisions relating to confiscation and penalty under CENVAT Credit Rules, 2004. | 5 | |||||||||||||
5. | (a) | Write a note on duty payment 'Under protest' with reference to the Central Excise Act, 1944 and the rules made thereunder. | 3 | ||||||||||||
(b) | What are the orders that are appealable to Supreme Court under the Central Excise Act 1944? | 3 | |||||||||||||
(c) | Explain briefly the provisions relating to 'Special Audit' in certain cases under section 14A of the Central Excise Act, 1944. | 5 | |||||||||||||
(d) | What is Consumer Welfare Fund? How is this fund utilized? | 4 |
RK | Contind... |
( 3 )
RK | Marks |
PART—B |
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6. | (a) | Briefly explain with reference to the provisions of the Customs Act, any two of the following:
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2x2=4 | ||||||
(b) | M/s. AJ imported some inputs and paid basic customs duty Rs.5 lakhs, surcharge on customs duty Rs.50,000 and CVD Rs.1 lakh. Calculate the amount that he can claim as CENVAT credit. Would it make any difference, if the assessee is not a manufacturer but a service provider? | 3 | |||||||
(c) | Explain the meaning of:
(i) Similar goods (ii) Identical goods |
6 | |||||||
(d) | Briefly elucidate the meaning of "Importer" under the Customs Act. | 2 | |||||||
(e) |
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5+2 | |||||||
7. | (a) | What is the purpose of interpretation rules regarding Customs Tariff? Do they form part of the tariff schedule? Explain the ‘Akin Rule’ of interpretation. | 4 | ||||||
(b) | What do you understand by first appraisement and second appraisement systems under the Customs Act, 1962? | 4 | |||||||
(c) | State the procedure for clearance of goods imported by post. | 5 | |||||||
(d) | Can the rate of drawback be determined provisionally by the exporter? Briefly explain. | 2 | |||||||
8. | (a) | M/s. XYZ Ltd. were liable for the duty assessed and payable on certain import which, it paid under protest and filed a claim for refund of duty on the ground that duty had been wrongly levied. On rejection of claim for refunds, the assessee filed an appeal before Tribunal which was also dismissed on the ground that as no appeal had been filed against the assessment order, the refund claim was not maintainable. Assessee seeks your advice for remedy. Discuss whether the stand taken by the Tribunal is correct. | 5 | ||||||
(b) | Write a note on warehousing period under section 61 of the Customs Act, 1962. | 4 | |||||||
(c) | What is residual method of valuation? Bring out your answer with reference to the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988. | 6 |
RK | P.T.O. |
( 4 )
RK | Marks |
PART—C |
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9. | (a) | Explain whether the following activities come under the service tax liability:
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3x2=6 | ||||||
(b) |
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4+3 | |||||||
(c) |
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1+1=2 |
RK |