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Regarding filing of declaration under rule 173C in respect of excisable
goods notified under Section 4A of the Central Excise Act, 1944 � Instructions
Circular
No. 459 dated 5th June 1999
I
am directed to draw your attention to the Notification No. 37/99-Central Excise
(N.T.) dated 4th June, 1999 whereby rule 173C of the Central Excise Rules, 1944
have been amended to incorporate Sub-rule (2a) containing a provision for filing
of 'Declaration' by the Central Excise assessees who manufacture the excisable
goods notified under Section4A of the Central Excise Act, 1944.
2.
In pursuance of the powers conferred by Sub-rule (2A) of rule 173C of the
Central Excise Rules, 1944, the Central Board of Excise and Customs specify the
format of the Declaration in the Annexure to this Circular.
3.
Assessees shall file this Declaration with the Range Superintendent. The
assessees, who are already manufacturing such excisable goods, shall file the
first Declaration by 1st July 1999 and such Declaration will be effective from 1st
July 1999. Thereafter, a Declaration will be filed as and when there is any
change in the contents of the declaration. Where a new assessee manufactures
said goods or any assessees starts manufacturing of the said goods or where any
excisable goods is notified for the first time by the Government under Section
4A, the Declaration shall be filed before the commencement of the clearances
from the factory of production.
4.
The Range Superintendent will check the Declaration to ascertain
correctness of the abatement and the assessable value with reference to the
retail sale price (RSP) declared by the assessee and submits all the copies of
the Declaration to the Divisional Assistant commissioner/ Deputy Commissioner
within 15 days of receipt of the Declaration.
5.
The Divisional Assistant commissioner/ Deputy Commissioner will examine
the Declaration and endorse his acceptance on it. He will send one copy of the
Declaration to the Range Superintendent, another copy of the Valuation Cell of
the Commissionerate and retain the third copy in the Division.
6.
The Range Superintendent or the sector officer will examine (as and when
he/ they visit the factory) the goods ready for removal from the factory, to
check whether the retail sale price declared on the goods/packages and in the
invoices correspond to the retail sale price declared by the assessee under Rule
173C. While scrutinizing the RT-12 Returns, selective checking of invoices (by
requisitioning from the assessee) to ascertain the correctness of declaration of
prices should be done.
7.
The jurisdictional Assistant Commissioner/ Deputy Commissioner may
conduct necessary inquiry (especially market inquiries and physical checking of
the goods ready for removal from the factory), to ascertain the correctness of
the Declaration with reference to the price declared on the goods as well as in
the invoices. He will also check whether the abatement claimed by the assessee
are correct and the assemble value has been correctly arrived at.
8.
In case, there is any incorrectness/ discrepancy in the Declaration such
as mistakes relating to abatement, etc., the Assistant Commissioner/ Deputy
Commissioner will take necessary steps to get the Declaration corrected and
recover the short-payments, if any, expeditiously. If necessary, he should issue
an appellable order after observing the principles of natural justice. Apart
from this, wherever necessary, action shall be taken under the provisions of
sub-section (4) of Section 4A for the confiscation of the impugned goods.
9.
The Trade and the field formations may suitably be informed with the
direction that the concerned assessees must file the requisite Declaration on or
before 1st July 1999, indicating, inter alia, the retail sale price as on 1st
July 1999. The Ranges should complete the necessary scrutiny and verifications
within 15 days and Divisional Offices should complete the necessary scrutiny and
verifications within another 15 days.
PROFORMA
OF DECLARATION
Under
Sub-rule (2A) of Rule 173C (Specified by CBEC Circular No. 459/25/99-CX dated
8th June, 1999)
Name
of the Manufacturer______________________________ Date of Effect
__________________
Address
______________________________________ E.C.C. No. ______________
Division
Range
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Sl.
No.
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Description
of excisable goods manufactured
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Tariff
Headings / Sub-headings
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Specification
of unit container/ package
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Retail
sale price at which unit container/ package to be sold to ultimate
consumers
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Rate
of Abatement and relevant Notification No. and date
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Amount
of Abatement claimed from the retail sale price
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Assessable
value per unit container / package
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Remarks
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I/
we ________________________ certify that the particulars furnished are true and
complete to the best of my/our knowledge.
Name
and signature of assessee/ Authorised Signatory
______________________
Date:
Place:
Note:
The Declaration shall be filed in
triplicate. In case of different retail sale prices for different regions/
States, the highest of all such retail sale prices shall be mentioned in
Column 5 of the Declaration. In case of any change in the contents of the
Declaration, fresh declaration shall be filed.
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