| Date: |
28-02-2007
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| Notification No: |
Central Excise Circular No 846/2007
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Requirement of filing declaration by the producers/manufacturers of hand made unbranded biris (other than paper rolled biris)-reg
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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
New Delhi dated 28th February, 2007
Subject: Requirement of filing declaration by the producers/manufacturers of
hand made unbranded biris (other than paper rolled biris)-reg.
Sir,
- Attention is invited to the notification nos.3/2006 C.E dated 01.03.2006 and
26/2001 CE dated 11.05.2001, which provide exemption to handmade unbranded biris
(other than paper rolled biris) from the whole of the duty of excise leviable
for the first clearances in a financial year upto 20 lakhs. In the Budget, 2007,
the said notification has been amended by notification no.3/2007CE dated
01.03.2007, whereby a condition has been inserted in the notifications,
providing that any manufacturer wanting to avail this exemption, is required to
file a declaration at the beginning of every financial year giving particulars
of name, address, details of manufacturing process undertaken by the
manufacturer, quantity of biris manufactured in the preceding financial year,
name and address of job workers manufacturing Biris on his account, and the
number of Biris manufactured by each job worker or himself if any. The format of
this declaration has been prescribed in the notification itself. The condition
of filing of declaration has been made effective from 01.03.2007. Therefore, for
the current financial year also, i.e. 2006-07, a manufacturer of biris availing
the benefit of said notification is required to file the declaration giving the
required particulars for the financial year 2005-06, and the said declaration is
required to be filed by 31st March, 2007.
- It may however be noted that excise duty will continue to be levied on
branded biris as well as unbranded biris, which have not been included in the
declaration filed by the manufacturer. It is further clarified that the
declaration prescribed in the notification is to be filed only by a
manufacturers of biris who finally pack and sell the biris in the market and is
liable to pay duty, except for the exemption provided in the notification.
Therefore, this declaration is not required to be filed by individuals/household
entities, who roll these biris on job work basis or who carry out other
activities on job work basis for a principal manufacturer.
- In this context, it is further directed the departmental officers should
neither visit any manufacturer who has filed a declaration for conducting
verification nor should summon him. In case, intelligence inputs are received
that a manufacturer has filed a false declaration, or has violated any other
provision of law, then the jurisdictional Commissioner of Central Excise, with
prior intimation to the zonal Chief Commissioner of Central Excise, may
authorize a survey or such other action in order to detect any irregularity. The
jurisdictional Chief Commissioner and Commissioner should sensitize the staff to
avoid any complaints of harassment.
- Serious view would be taken of any violation of these instructions.
- Field formations may be informed suitably.
- Receipt of the Circular may please be acknowledged.
- Hindi version will follow.
Yours faithfully
(Rahul Nangare)
Under Secretary to the Govt. of India
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