Circular No. 124/35/95-CX dated 10/5/95
Subject: Filing of declaration consequent on abolition of Classification List -
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 on 1: 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 check 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 invariably endorse on the Original and Duplicate copies thereof, ,i verification certificate to the effect that:
""I have visited the assessee 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 is 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 Excises and Salt Act, 1944.
7. The Divisional Assistant Collector may order provisional assessment in case the declaration is found to be 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 Range 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.
Sd/-
(Navneet Goel)
Under Secretary to the Govt. of India
F. No.202/5/95-CX-6
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 _______________________
SI. Full description of each item of the goods produced Chapter heading No. &
No. manufactured or warehoused including Brand names, sub-heading No. of the
if any, together with the description as would appear First Schedule to the
in the invoice and specifications having a bearing on Central Excises Tariff
other classification or the commercial nomenclature 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 No. & date of the relevant Remark
leviable,on notification(s) if any,
each item having bearing on the
applicable rate of duty
(4) (5) (6) (7)
No. Full description of goods showing the detailed Remarks
specifications, brand / model
(1) (2) (3)
Declaration
I/We declare that the above particulars 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 alongwith the declaration.
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