Beruflich Dokumente
Kultur Dokumente
Central
excise
revenue is
the
biggest
single
source of
revenue
forthe
Governm
ent of
India. The
Union
Governm
ent tries
to
achievedi
fferent
socio-
economi
c
objectiv
es by
making
suitablea
djustment
s in the
scope and
quantum
of levy of
Central
Excisedut
y.
Customs
Duty
Duties of
customs
are levied
on goods
imported
orexporte
d from
India at
the rate
specified
under the
customs
Tariff
Act,1975
as
amended
from time
to time or
any other
law for
the time
beingin
force. In
order to
give a
broad
guide as
to
classifica
tion of
goods
forthe
purpose
of duty
liability,
the
central
Board of
Excises
Customs(
CBEC)
bring out
periodical
ly a book
called the
"Indian
Customs
Tariff Gui
de" which
contains
various
tariff
rulings
issued by
the
CBEC.
The
Actalso
contains
detailed
provision
s for
warehous
ing of the
imported
goodsand
manufact
ure of
goods is
also
possible
in the
warehou
ses.Types
of duties:
Basic
Duty(540%),
Additiona
l Duty
(Counter
vailingDu
ty)
(CVD),
Antidumping
Duty,
Protective
Duty,
Duty on
Bounty
FedA r
t i c l
e s ,
E x p
o r t
D u t y
.
44
BIBILI
OGRA
PHY:-
BOOKS
I.Econo
mic
India
(2008),
Indias
Tax
Reform,
Academi
cFoundati
on.II.Sek
har Gvs
(2008),
Income
Tax,
Excel
books.II
I.P.
Subrama
nian
(2008),
Guide
To
T.D.S.,
T.C.S.
andAdva
nce Tax
2008-
2009,
Excel
books.
JOURNA
LS
I.Annua
l report
20072008 of
HEG
Ltd.
WEBSIT
ES
I.
www.lnjb
hilwara.c
om
II.
www.hegl
td.com
44
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