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Date: 12-09-1994
Notification No: Central Excise Circular No 55/1994
Issuing Authority: Central Excise  
Type: Circular
File No:
Subject: Compounded levy on stainless steel pattis/ pattas - Details about workers employed not to be given in form for compounded levy
Compounded levy on stainless steel pattis/ pattas - Details about workers employed not to be given in form for compounded levy

Circular No. 55dated 12th September 1994

I am directed to forward herewith copy of notification No.37/94-Central Excises (NT) dated 2nd September 1994. This notification seeks to prescribe the specimen forms etc. to be used by units opting for compounded levy scheme on stainless steel pattis and pattas introduced vide notification No.22/94-Central Excises (NT) dated the 13th may, 1994.

2.     It has been represented that though notification No.22/94-CE (NT) dated the 13th May 1994 introduced the compounded levy scheme, it did not specify the prescribed forms. To obviate the difficulties in implementing the scheme, Notification No.37/94-CE (NT) dated 2nd September 1994 has now been issued.

3.     It is to be noted that these specimen forms, in particularly those which amend the earlier forms, are to be filled up only to the extent they are applicable to the compounded levy scheme on stainless steel pattis/ pattas. For example, specimen form ASP (Central Excise Serial No. 85) which has been made applicable, requires, inter-alia, details about number of workers etc. As these are not relevant for the purpose of implementing the compounded levy scheme for stainless steel pattis/ pattas, these particulars need not be filled up or insisted upon.

       

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