Invoice price assessment under Rule 173 (11) of Central Excise Rules in cases of SSI Units availing of exemption under Notifications No. 175/86, 140/83 and 64/83 - Regarding - Central Excise - 9/91

Invoice price assessment under Rule 173 (11) of Central Excise Rules in cases of SSI Units availing of exemption under Notifications No. 175/86, 140/83 and 64/83 - Regarding Circular No. 9/91 Dated 12-6-1991 [From F. No. 202/15/90-CX.6] Government of India Central Board of Excise Customs New Delhi Subject : Invoice price assessment under Rule 173 (11) of Central Excise Rules in cases of SSI Units availing of exemption under Notifications No. 175/86, 140/83 and 64/83 - Regarding. I am directed to refer to Board's Circular No. 2/90-CX.6, dated 22-1-1990 issued from F. No. 202/13/89-CX.6 on the above subject and to clarify that the Board's instructions issued in the above-said circular permit all SSI Units availing of exemption under Notifications No. 175/86, 140/83 and 64/83 to adopt invoice price assessment under Rule 173C (11) subject to the conditions mentioned therein. These instructions do not place any restrictions on the powers of Collectors of Central Excise under Rule 173C (11) in respect of units not covered under the circular.