CA Final Group II : Indirect Taxes - May 2003

This Paper has 51 answerable questions with 0 answered.
Roll No………
Total No. of Questions— 9][Total No. of Printed Pages—6
Time Allowed : 3 HoursMaximum Marks : 100
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.
Answer any two questions from Part "A" and any one question from Part "B".
PART—A
Marks
1.(a)(i)2 (0)
  (ii)3 (0)
 (b)5 (0)
 (c)5 (0)
 (d)5 (0)
2.(a)(i)5 (0)
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 (b)State briefly with reference to the Central Excise Act, 1944 and the Rules whether the following category of persons require registration or not:5 
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3.(a)How are the following goods classified under the Central Excise Tariff Act, 1985?  
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  (ii)3 (0)
 (b)5 (0)
 (c)5 (0)
4.(a)(i)2 (0)
  (ii)4 (0)
 (b)4 (0)
 (c)(i)3 (0)
  (ii)2 (0)
5.(a)Briefly explain whether the following units are eligible for the benefits under Notification No. 8/2002–CE, dated 1.3.2002 and Notification No. 9/2002–CE, dated 1.3.2002 during the financial year 2002–03 as Small Scale Industry:  
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 (b)Write short notes on any two of the following:3x2=6 
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 (c)5 (0)
PART—B
6.(a)(i)7 (0)
  (ii)3 (0)
 (b)5 (0)
 (c)5 (0)
7.(a)Write short notes with reference to the Customs Act, 1962:3x3=9 
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 (b)Explain the provisions of Section 67 and Section 69 of the Customs Act, 1963 with respect to the following:3x2=6 
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8.(a)5 (0)
 (b)Write short notes on any two of the following with reference to the Customs Act, 1962:3x2=6 
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 (c)4 (0)
PART—C
9.(a)Answer any four of the following with reference to the Finance Act, 1994 as amended relating to applicability of Service tax:4x2=8 
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 (b)Answer any two of the following with reference to the provisions of the Finance Act, 1994 as amended relating to Service tax:2x2=4 
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 (c)Briefly discuss the provisions of the Finance Act, 1994 as amended relating to Service tax with respect to any one of the following taxable services:3 
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