Provisional assessment under Rule 9B - Instructions regarding - Central Excise - 37/CX.6

Provisional assessment under Rule 9B - Instructions regarding Circular No. 37/CX.6 Dated 11-5-1988 [From F. No. 202/29/88-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Provisional assessment under Rule 9B - Instructions regarding. Instances have come to the notice of the Board where Central Excise Officers are approving price-lists with the remarks "approved subject to verification of prices", and contending that such an approval is a provisional approval amounting to an order for provisional assessment under rule 9B. 2. It is once again emphasised that price-list and classification list can only be approved finally. There is no provision in Central Excise Law for approving price-lists provisionally. Attention in this regard is invited to Board's Instruction F. No. 202/25/86-CX.6, dated 26-8-1986. Further such directions/remarks like "approved subject to verification of prices" on the price-lists cannot be said to constitute an order for provisional assessment under rule 9B. Rule 9B envisages a specific written order from the proper Central Excise Officer directing provisional assessment at a price/rate of duty indicated in the said order and on execution of bond by the assessee for appropriate amount as determined by the proper officer. This requirement may invariably be complied with while ordering provisional assessments.