Submission of questionnaire while filing the price-list - Instruction regarding - Central Excise - 9/90-CX.6

Submission of questionnaire while filing the price-list - Instruction regarding Circular No. 9/90-CX.6 Dated 30-3-1990 [From F. No. 202/2/90-CX.6] Government of India Central Board of Excise Customs New Delhi Subject : Submission of questionnaire while filing the price-list - Instruction regarding. In continuation of Board's Circular No. 4/88-CX.6 (F.No. 202/36/87- CX.6) dated 1-2-1988, on the above subject, the Directorate General of Anti-Evasion has proposed additional questions, mentioned in the annexure, to be inserted after serial number 12 in the questionnaire, on the marketing aspects of goods which may be useful in determining the correct assessable value at the time of submission of price-lists by the assessees. 2. The additional questionnaire submitted by the Directorate General of Anti-evasion has been examined by the Board. It is felt that availability of such detailed information alongwith the price-lists would eliminate delay in correspondence and would facilitate early finalisation of price lists. The information supplied by the assessees to this questionnaire can also be, purposefully utilised in establishing any case of misdeclaration, suppression of facts etc. later on. 3. The Board has, therefore, decided that additional questions be incorporated in the questionnaire circulated under Board's circular referred to above. Trade interests and field formations may also be suitably advised. QUESTIONNAIRE S. No. Question Answer YES NO  Remarks 1. Are you(including your area/other offices) receiving from your buyers any monetary considerations direct or indirect other than what is declared in the price list, for any services(whether excisable or otherwise) provided after clearance of goods? 2. Do your buyers include persons/organisations where you or your partners or directors or their relatives are owners, Shareholders, Directors, Partners or others having overall control over the affairs of those agencies? 3. Are your buyers collecting any charges from their customers for services in relation to the goods sold by you? (i.e. other than the mere trading service). 4. Are your buyers incurring any expense e.g. advertisement on your behalf or under your express or implied instructions? 5. Are you collecting from your buyers any advances, deposits or other valuable securities? 6. Are you supplying the exempted goods or accessories alongwith the excisable goods sold by you? 7. Are you collecting from your buyers, freight, insurance or any other permissible deductions in excess of the actuals 8. Is the assessable value of the goods declared to the Department less than the per unit cost of product? 9. Has your Assessable value (maximum in case of more than one price) or on date shown as increase of 20% or less than the assessable value (maximum in case of more than one price) prevailing on 1-4-1983) (i.e. beginning of 5th previous financial year). 10. Are you collecting the cost of packing charges in the declaration made in the price list? 11. Are you collecting from your buyers the same excise duty as you are paying to the Department. 12. Whether you are charging uniform rate of interest to all your customers, who purchase excisable goods on credit, beyond the stipulated period of credit. 13. Do you sell the goods at the factory gate in wholesale. 14. Do you sell your goods :- (a) through your branches/depots. (b) through sole selling agent. (c) through stockists. (d) through wholesale distributors. (e) through wholesale dealers. 15. Have you entered into any kind of general agreement with your wholesale dealer/distributor/stockist/selling agent, in relation to the goods sold by you? 16. Do you give any kind of trade discount to your buyers? 17. Is the trade discount uniformally allowed to all the buyers? 18. Do you raise any supplementary invoices or debit notes on your buyers for final prices or recovery of any expenses incurred in connection with the goods sold by you? 19. Do your wholesale dealers/distributors/selling agents undertake any advertising or sales promotion activity for the goods manufactured by you? Sign. of Assessee or his Place : authorised Address :-                Date : Verified found nothing objectionable/the following objectionable points noticed. 1. Superintendent, Central                   Excise Range                   ................Divn................... 2. 3.