Filing of declaration under rule 173C in respect of excisable goods notified under Section 4A of the Central Excise Act, 1944 - Instructions regarding - - Central Excise - 459/25/99

Circular No. 459/25/99-CX, dated 5/6/1999 F.No. 202/01/98-CX.6 Subject : Filing of declaration under rule 173C in respect of excisable goods notified under Section 4A of the Central Excise Act, 1944 - Instructions regarding - 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 submit 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. Sd/- (P K Sinha) Under Secretary (CX.6) 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 Sl. No. Description of excisable goods manufactured Tariff Headings / Sub-headings Specification of unit container/package Retail sale price at which unit container/package to be sold to ultimate consumers Rate of Abatement and relevant Notification No. and date Amount of Abatement claimed from the retail sale price Assessable value per unit container / package Remarks 1 2 3 4 5 6 7 8 9 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.