|
Instruction regarding filing of declaration consequent on abolition of
Classification List
Circular
No. 124 dated 10th May 1995
I
am directed to invite your attention to the provisions of Rule 173B of Central
Excise Rules, 1944, as introduced by Notification No. 11/95-CE (NT) dated the
16th March 1995.
2.
Rule 173B provides for filing of a declaration of goods produced or
manufactured by an assessee. In order to secure uniformity and to carry out
proper checks in this regard, the following instruction are issued:
3.
Assessee shall file the declaration as per Proforma enclosed with the
Range Superintendent in quadruplicate by 15th May 1995 (or within reasonable
time thereafter) initially and, thereafter, at the beginning of each financial year.
He should file a fresh declaration as and when there is a change in the rate of
duty or tariff classification in respect of the goods manufactured by him or
whenever a new item is intended to be manufactured and not contained in the
declaration already filed. The correctness and completeness of the declaration
should be duly certified by the assessee.
4.
The Range Superintendent shall acknowledge forthwith the receipt of the
declaration and return the 4th copy back to the assessee in lieu of
acknowledgment.
5.
The Range Superintendent shall then shack the declaration with the goods being
manufactured by the assessee and shall also check the previous declaration or
the classification list, as the case may be, filed by the assessee. he may also
study the manufacturing process and submit the original and duplicate copies of
the declaration after retaining the triplicate copy with himself, to the
Divisional Assistant Collector alongwith his verification report within 6 (six)
weeks of the receipt of the declaration from an assessee. Collector must issue
the Instructions that in respect of declaration filed by Non-SSI units, the
Range Officer should invariable endorse on the Original and Duplicate copies
thereof, a verification certificate to the effect that:
"I
have visited the assessees manufacturing unit on ____________ and verified the
description of the product (s), studied the manufacturing process and have
satisfied myself about the correctness of the classification and applicability
of exemption notification declared herein above".
However,
in case of SSI Units, no Range Officer shall visit them for verifying the
declaration except under specific instruction of the Jurisdictional Assistant
Collector.
6.
The Assistant Collector shall carefully scrutinize the Declaration
and the Superintendent's report thereon. In case the information contained in
the declaration in found to be incomplete or incorrect, the Assistant Collector
may cause necessary enquiry and also require any person to produce or deliver
any document or thing relevant to the enquiry. He may visit the manufacturing
unit and also examine any person acquainted with the facts and details of the
goods/ manufacturing process in question or with the particulars declared in
such documents or other records in the manner provided in Section 14 of the
Central Excise and Salt Act, 1944.
7.
The Divisional Assistant collector may order provisional assessment in
case the declaration is found to be incorrect or incorrect or incomplete or if
he is unable to complete inquiries in terms of Rule 9B.
8.
The Assistant Collector after being satisfied with the correctness and
completeness of the declaration and after concluding whatever enquiry is
necessary, shall forward the Duplicate copy of the Declaration to the
Collectorate headquarters. he shall also suitably instruct the Range
Superintendent within 30 (thirty) days of the receipt of the Declaration in his
office.
9.
The Ranges Superintendent shall finalise the assessment in RT - 12
keeping in view the observations/ instructions, received from the Assistant
Collector with reference to declarations. Show-cause Notice must be issued in
time, wherever necessary.
PROFORMA
FOR FILING DECLARATION UNDER RULE 173B
(Original/
Duplicate/ Triplicate/ Quadruplicate)
|
Range
_________
|
Code
No. _______
|
1.
|
Serial
Number of the Declaration
(To
be allotted by the receiving range)
|
|
Division
________
|
Code
No. _______
|
2.
|
Serial
Number of the earlier
Declaration
|
|
Collectorate
____
|
Code
No. _______
|
|
|
|
State
_________
|
Code
No. _______
|
3.
|
Whether
Amending/ superseding declaration already filed.
|
Manufacturer's
Code No. _______________
Type
of Manufacturer's ________________
Code
No. ___________________________
1.
Name and address of the assessee:
2.
Location of the factory/ warehouse:
3.
Central Excise Registration No.:
Manufacturer's Code No.:
4.
Particulars of all excisable:
Goods (including
wholly exempted) produced, manufactured, warehoused:
|
Sl.
No.
|
Full
description of each item of the goods produced manufactured or
warehoused including Brand names, if any, together with the description
as would appear in the invoice and specifications having a bearing on
other classification or the commercial nomenclature
|
Chapter
heading No. & sub-heading No. of the First Schedule to the Central
Excise Tariff Act, 1944 under which each goods fall.
|
|
(1)
|
(2)
|
(3)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Effective
rate of duty on which goods are assessable
|
|
|
Type
of duty
|
Rate
of duty leviable on each item
|
No.
& date of the relevant notification (s) if any, having bearing on
the applicable rate of duty
|
Remarks
|
|
(4)
|
(5)
|
(6)
|
(7)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
No.
|
Full
description of goods showing the detailed specifications, brand/ model
|
Remarks
|
|
(1)
|
(2)
|
(3)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Declaration
I/
we declare that the above particulars are trued are true and correct and
complete.
Signature
of the Assessee or of the authorised agent (Rubber Stamp)
____________________________
Note:
1.
Description of goods shall include such details and description also as appear
in invoice.
2.
List of critical raw materials along with manufacturing process of each item
shall be annexed along with the declaration.
|