CA Final Group II : Indirect Taxes - May 2008

This Paper has 46 answerable questions with 0 answered.

Roll No………
Total No. of Questions— 9][Total No. of Printed Pages—4
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. In addition thereto, answer any two questions from Part "A" and any one question from Part "B".
Marks
PART—A
1.(a)Briefly explain any two of the following with reference to the Central Excise Rules, 2002:2x2=4 
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 (b)4 (0)
 (c)Discuss briefly the validity of the following statements with reference to the CENVAT Credit Rules, 2004:3x2=6 
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 (d)State briefly whether the following circumstances would constitute "manufacture" for purposes of section 2(f) of the Central Excise Act, 1944:3x2=6 
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2.(a)Explain briefly, with reference to rule 21 of the Central Excise Rules, 2002 relating to remission of duty, the following:2x2=4 
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 (b)5 (0)
 (c)6 (0)
3.(a)4 (0)
 (b)5 (0)
 (c)Explain briefly the following with reference to the provisions of the Central Excise Rules, 2002 and relevant notification issued thereunder with regard to e–payment of duty:2x3=6 
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4.(a)2 (0)
 (b)3 (0)
 (c)5 (0)
 (d)5 (0)
5.(a)3 (0)
 (b)Write short notes on the following:3x2=6 
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 (c)6 (0)

PART—B
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6.(a)Explain briefly with reference to the provisions of the Customs Act, 1962 the following :2x2=4 
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 (b)4 (0)
 (c)6 (0)
 (d)6 (0)
7.(a)5 (0)
 (b)5 (0)
 (c)5 (0)
8.(a)State briefly with reference to the provisions of section 27 of the Customs Act, 1962 whether the principle of "unjust enrichment" will apply in the following cases:2x3=6 
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 (b)4 (0)
 (c)4 (0)

PART—C
9.(a)State briefly whether the following services under the Finance Act, 1994, relating to service tax, are taxable services. (Answer any three):2x3=6 
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  (iv)   (0)
 (b)3 (0)
 (c)Answer the following with reference to the Finance Act, 1994 as amended relating to applicability of service tax:2x3=6 
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  (ii)   (0)
  (iii)   (0)