15
th
September, 2003.
Notification No.72/ 2003-Central Excise (N.T.)
In exercise of the powers conferred by sub-rule (3) of rule 17 of the Central Excise Rules, 2002, and in supercession of the
notification of the Government of India, Ministry of Finance (Department of Revenue), No. 49/2001-Central Excise (N.T.), dated
the 26
th
June 2001, published vide G.S.R.478 (E), dated the 26
th
June 2001, the Central Board of Excise and Customs
hereby specifies the following form for monthly return in respect of excisable goods manufactured and receipt of inputs and
capital goods, for the purposes of the said rule, namely :-
Form E.R.-2 Original/Duplicate
{ See rule 17(3) of the Central Excise Rules, 2002}
M M Y Y Y Y
Return of excisable goods and receipt of inputs and capital goods for the month of
1.Registration number
2.Name of the assessee
3. Details of the manufacture, clearance and duty payable:
CETSH NO.CTSH NO.Unit of quantityQuantity manufacturedQuantity clearedAssessable value (Rs.)
(1) (2) (3) (4) (5) (6)
DutyNotification availedSerial No. in NotificationRate of duty
Duty payable
(Rs.)
Duty paid
(Rs.)
(7) (8) (9) (10) (11) (12)
CENVAT
4. Details of inputs and capital goods received without payment of duty:
CETSH NO.CTSH NO.Quantity codeTotal quantity received
Value of the goods received
(Rs.)
Notification No.
Serial No
in
Notification
(1) (2) (3) (4) (5) (6) (7)
5. Details of other payments made:
PaymentsAmount paid (Rs.)ChallanSource document No. and date
No. Date
(1) (2) (3A) (3B) (4)
Arrears of duty
Interest
Misc. Payments
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 month, total Rs. was deposited vide TR 6 Challans (copies enclosed).
c) During the month, invoices bearing S.No._______ to S.No. _______ were issued.
Place : (Name in capital letters and Signature of assessee
Date : or authorized signatory)
ACKNOWLEDGEMENT
M M Y Y Y Y
Return of excisable goods and receipt of inputs and capital goods for the month of
[
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 rows may be inserted in each table, wherever necessary.
3. In column (4) of Table at serial number 3, the entire quantity of goods manufactured in the unit whether or not cleared on
payment of duty, should be indicated.
4. If a specified product attracts more than one
rate of duty, then all the rates should be mentioned
separately.
For example: If a product is cleared at full rate of duty to the local market and at a concessional/ nil rate of duty for earthquake
relief or deemed exports, then the details for each category of clearance must be separately mentioned.
5. In case the goods are cleared for export under Bond, the details of clearance may be mentioned separately. Under the
columns (8) and (9) of Table at serial number 3, the words 'Export under Bond' may be mentioned.
6. If a specified product attracts different rates of duty, within the same month, then such details should be separately
mentioned.
For example: On the 10
th
of a month, the effective rate of duty leviable for the product is changed, then the details relating to
production, clearance and payment of duty need to be mentioned separately for the period up to 9
th
of the month and from 10
th
to the end of the month.
7. 6-digit CETSH Number may be indicated without any decimal point.
8. Wherever quantity codes appear, indicate relevant abbreviations as given below.
Quantities Abbreviations
Centimetre(s) cm
Cubic centimeter(s) cm
3
Cubic metre(s) m
3
Gram(s) g
Kilogram kg
Kilolitre kl
Litre(s) l
Metre(s) m
Square metre(s) m
2
Millimetre(s) mm
Metric tonne mt
Number of pairs pa
Quintal q
Tonne(s) t
Thousand in number Tu
Number u
9. Where the duty is specific and is charged based on specified unit quantity, the same quantity code must be used for
showing clearance figures.
10. In column (6) of Table at serial number 3, the assessable value means,
(a) where goods attract ad valorem rate of duty, the value as per proviso to section 3(1) of Central Excise Act, 1944 (1of
1944);
(b) in case of specific rated goods, the aggregated invoice value of the goods excluding all taxes;
(c) in case of combination of ad valorem and specific duties, it is the value under proviso to section 3(1) of the Act;
(d) In case of exports, the value as aforesaid, also declared in ARE-1/ARE-2.
11. In column (10) in Table at serial number 3, indicate the effective rates of duty. Columns that are not applicable may
be left blank.
12. In Table at serial number 4, the details of the inputs and capital goods received without payment of Central Excise
duty or Customs duty as the case may be, should be given.
13. In column (4) of Table at serial number 5, specify the Order-in-Original number and date relating to the payment of
arrears of duty and of interest, the period for which the said interest has been paid. For other miscellaneous payments, mention
the source document number and date.
2. This notification shall come into force on and from 1
st
day of October, 2003.
Vijay Mohan Jain
Under Secretary to the Government of India
F.No. 201/6/2002-CX 6 (Pt.2)
