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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification
No. 37/2016 - Central Excise (N.T.)

New Delhi, the 26
th
July, 2016

G.S.R. (E). – In exercise of the powers conferred by fourth proviso to sub-rule (1) of rule
12 of the Central Excise Rules, 2002, and in supersession of the notification of the Government of
India in the Ministry of Finance (Department of Revenue), No.15/2011-Central Excise (N.T.),
dated the 30th June, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i) videG.S.R. 496(E), dated the 30th June, 2011, except as respects things done or omitted
to be done before such supersession 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 fourth proviso to rule 12(1) of the Central Excise
Rules, 2002]

Return of excisable goods cleared @ 1% or @ 2% 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.-



Assessable Value
(Rs.)
Excise duty
payable
@1% or @
2%
Total Duty
payable
(10) (11) (12)


4. Details of input services credit:

Opening
balance
Cenvat credit taken during
the quarter
Credit utilized during the
quarter
Closing
balance
(1) (2) (3) (4)


5. Details of duty paid on excisable goods:

Duty Duty paid using Duty paid Total Challan Date Bank code Branch
S.
No
CETSH NO. Description of
goods
Unit of
quantity
Serial
number of
notification
No.1/2011-
C.E. or
No.12/2012
- C.E.
Opening
balance
Quantity
manufact
ured
Quantity
cleared
Closing
balance
(1) (2) (3) (4) (5) (6) (7) (8) (9)

Code input services credit in cash duty
paid
No. code
(1) (2) (3) (4) (5) (6) (7) (8)
CENVAT

6. 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)


7. 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 authorized to sign on behalf of the assessee
b) During the quarter, total Rs. _________________ was deposited vide GAR7
Challans (copies enclosed).
c) During the quarter, invoices bearing S. No ._______to S.No _____were
issued
Date:

Place:
(A) Name and signature of Assessee or
Authorised Signatory



ACKNOWLEDGMENT

Return of excisable goods cleared @ 1% or @ 2% 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 Millimeter(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 (10) 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;

(c) in case of goods for which the tariff value is fixed, such tariff value. For example, in case
of articles of jewellery or parts of articles of jewellery or both, falling under heading 7113
of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), aggregate of first
sale values fixed under notification No. 33/2016 Central Excise (N.T.), dated 26.07.2016.
(d) in case of exports under Bond, the ARE-1 /ARE-2 /invoice value.

7. In the case of articles of jewellery or parts of articles of jewellery, the Unit of quantity in
column (4), (6), (7), (8) and (9) of the Table at serial number 3 means weight in grams for precious
metals and carats for precious stones embedded therein.

8. Details of any other payments like arrears, interest etc. may be mentioned in serial
number 6.

[F. No. 354/25/2016 –TRU (Pt.-I)]



(Anurag Sehgal)
Under Secretary to the Government of India