MODULE -I
Introduction and set up of the Customs Department Customs Act, 1962
-Customs Tariff Act - The Foreign Trade (Development and Regulation)
Act, 1992 -FEMA Other important Acts - Arrival and departure of Vessels
/ Air crafts - Statutory procedure requirements as per Customs Act
Foreign Trade Policy 2004-2009- Import clearance formalities - Classification
and tariff - Valuation of goods for Customs - Incoterms 2000.
MODULE- II
Exports - Preliminary works relating to exports Aligned documentation
system - Shipping procedures - Central Excise procedures relating
to exports - Clearance, loading and payment - Computerized processing
of Shipping Bills Export under claim for rebate or under bond -
Duty Drawback - Customs Baggage Rules; special facilities.
Module-
III
Introduction - Administrative set up - Central Excise Act and Rules;
Important Sections and Rules - Excisable goods Duties leviable -
Registration - Classification of goods under the Central Excise
Tariff- Valuation-Special Procedure for Textile Fabrics and Textile
Articles - Manner of payment of Duty- Modes of Clearance - Removal
of goods at concessional rate of duty for the manufacture of excisable
goods - Removal of specified excisable goods from factory or warehouse
to another warehouse without payment of duty.
MODULE -IV
CENVAT Credit - Job Work - procedure for Duty paid goods returned
to factory and remission of duty on goods lost or destroyed - Important
records and returns - Adjudication - Appeals - Appeal to Appellate
Tribunal - Customs & Central Excise settlement commission -
Appeal to High Court & Supreme Court.
MODULE -V
Principles of Taxation- Type of Taxes - Tax on goods and services
Service Tax- Registration-Assessment, Submission of returns and
Maintenance of records- Administrative Machinery for Service Tax-
Adjudication and Judicial remedies-The Service tax Rules-Service
Tax credit rules.
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