Observance of the provisions relating to provisional assessment - Regarding - Central Excise - 13/90-CX.6

Observance of the provisions relating to provisional assessment - Regarding Circular No. 13/90-CX.6 Dated 25-5-1990 [From F.No. 202/3/90-CX.6] Government of India Central Board of Excise Customs New Delhi Subject : Observance of the provisions relating to provisional assessment - Regarding. Instances have come to the notice of the Board that even after issue of instructions F.No. 202/8/89-CX.6, dated 24-4-1989 (Circular No. 26/89-CX.6) , regarding strict observance of the procedure for provisional assessment as laid down under Rule 9B read with Rules 173B(2A)/173C(6) of the Central Excise Rules, 1944, R.T. 12 returns are being assessed by the Assessing Officers pending aproval of Classification List/Price List or pending receipt of test results with endorsements as "asessed subject to approval of Classification List/Price List" or assessed subject to pending test results'. 2. It has already been clarified in the aforesaid instructions dated 24-4-1989 that the provisional assessment made under Rule 9B of Central Excise Rules, 1944 will be treated as provisional only if the conditions stipulated under Rule 9B are fulfilled. There is no provision in Central Excise Law for assessment of RT 12 returns subject to approval of CL/PL or subject to pending test results. 3. You are, therefore, requested to ensure that such practice of assessment of RT 12 returns as cited above, if being followed in your Collectorate, is stopped forthwith. Further, RT 12 returns are to be assessed either finally or provisionally following the procedure as laid down under Rule 9B. Action under Rule 9B has to be taken well in time for provisional assessment before assessing the RT 12 returns within the stipulated period. 4. The Divisional Assistant Collectors may also be advised to ensure that all classification lists and price lists are taken up for approval within one month of their filing. Such of the classification lists and price lists which cannot be approved before their effective date and for which further information is required to be obtained from the assessee or some verification or chemical test etc., is to be undertaken, the Assistant Collector should straightway pass orders for provisional assessment of RT 12 returns. He should specify the grounds of the provisional assessment in his order and also the rate of duty or value at which duty is to be provisionally paid, the amount of differential duty for which bond is to be executed and amount of security or surety which has to be furnished by the assessee. A specific order of provisional assessment should be communicated by a letter to the assessee under intimation to Valuation Cell of the Collectorate. Any loss of revenue on account of delay in approval of classification list or price list or on account of delay in passing requisite order of provisional assessments shall be the responsibility of Assistant Collector of the Division concerned. 5. These instructions may be brought to the notice of all concerned in your Collectorate and it may be ensured that these instructions are complied with strictly.