Modvat - Declaration under Rule 57C - Regarding - Central Excise - 267/114/88-CX.8

Modvat - Declaration under Rule 57C - Regarding F. No. 267/114/88-CX.8 Dated 23-3-1990 Government of India Central Board of Excise Customs New Delhi Subject : Modvat - Declaration under Rule 57C - Regarding. I am directed to refer to your letter F.No. V(30)3/Gen(AA)T/90, dated 30-1-1990 on the above subject regarding reconsideration of instructions issued vide Board's letter of even number (Circular No. 48/89) dated 17-10-1989. The matter has been examined by the Board. It is felt that in cases where the inputs have been cleared from the original factory on the basis of the finally approved cases for fine list, the assessment can be made provisional prospectively from the date the irregularity is noticed by the Department. There should be no case for refusal to follow Rule 98 procedure in such a case. Show Cause Notices for the earlier six months period can also be issued in such cases. As regard the issue as to who should decide the correct classification. It may be pointed out that the Assistant Collector in whose jurisdiction the manufacturer of inputs is located should settle the classification disputes in consultation with the Collector/Principal Collector of Central Excise concerned. However, the view of the Assistant Collector/Collector in whose jurisdiction the inputs are moving should also be taken into account while finally deciding the issue. In view of the above no need has been felt to reconsider Board's Circular No. 48/89, dated 17-10-1989 as suggested vide your letter cited above.