Cess on crude oil - Procedure for payment - Central Excise - 18/88

Cess on crude oil - Procedure for payment Circular. No. 18/88 Dated 20-5-1988 [From F. No. 262/12/88-CX.8] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Cess on crude oil - Procedure for payment A copy of Ministry's letter F. No. 262/1/74-CX.8, dated 5-11-1976 prescribing the procedure for assessment and payment of cess on crude oil for necessary action at your end, is forwarded herewith. FORM D Monthly Return showing quantities of Crude Oil produced by the Oil Producing Company, Crude Oil received by the Refinery and amount of Cess paid during the month of 1. Name of the oil producing Company : 2. Address of the oil producing Company : 3. Details of production of crude oil A. B. C. 4. Details of crude oil received by various refineries - Name of refinery Quantity received Amount of cess payable Total 5. S. Nos. of delivery tickets under which such quantity was removed. 6. Amount of Cess paid. 7. Apportionment of quantities of crude oil received by the refineries in accordance with production centres, if oil produced in different Collectorates is received by refineries. S. No. Name of the refinery Quantity of crude oil received, production centrewise Name of the centres Quantity I/We hereby declare that I/We have compared the above particulars with records and books of my/our company/factory and also with the records of the refineries concerned and as to the best of my/our knowledge and belief are accurate and complete. It is certified that the quantities of crude oil despatched by us to the refineries and received by such refineries during the month, have been included in this return. Signature of the owner or the authorised agent of the oil producing company. Date : Place : PROCEDURE FOR ASSESSMENT AND PAYMENT OF CESS OF CRUDE OIL. (i) The despatch of crude shall be covered by delivery tickets in form A1 and A2 (enclosed). Two copies of the delivery tickets shall be sent with the consignment out of which one copy shall be returned by the refinery to the oil company duly certified by the authorised agent of the refinery in token of having received the crude oil. These delivery tickets should bear printed S. Nos. running for the whole year beginning on 1st January. (ii) Immediately on receipt of the information relating to the actual quantity of net crude oil received by the refinery or factory; determined after test results; the oil producing company shall debit the amount of cess in the PLA kept for the purpose separately for each refinery. Details of laboratory tests on crude oil samples in form B (enclosed) shall also be furnished to the assessing officer for his verification and record. (iii) Within 20 days after the close of each month the producer (oil producing company) shall file with the proper officer in quadruplicate a monthly return in form D (specimen form enclosed) showing separately for each refinery or factory the quantity of crude oil produced, the quantity despatched and received at the refinery or factory, the particulars of delivery tickets under which such quantity was removed and amount of cess paid during the month together with original and duplicate copies of P.L.A., receipted treasury challans on which deposit in the account current were made by payment into the Government Treasury and delivery tickets. (iv) On receipt of monthly return and copy of PLA register from the oil producing company, the proper officer shall finalise the assessment of cess of the crude oil received by the refinery or factory after scrutiny of the relevant records. If the amount due has not already been paid, the proper officer shall cause a notice to be served upon the oil producing company requiring them to make payment of the amount assessed within ten days of the service of the notice. (v) In case of oil company extracting oil in places situated in different Collectorates and sending crude oil to different Collectorates, the obligation for payment of cess should be on the Regional Office of such company and officer in whose jurisdiction such Regional office is situated. (vi) After the return has been checked by the proper officer the original copy of the return along with the original copy of the PLA shall be sent to the Chief Accounts Officer, the duplicate return shall be sent to the Assistant Collector in charge of Division, the triplicate shall be returned to the oil producing company and the quadruplicate returned along with copies of delivery tickets and duplicate copy of the PLA shall be retained by the proper officer for records. (vii) The producing unit should also furnish a list of records maintained and reports/returns submitted by them to the different authorities to the Assistant Collectors of Central Excise. FORM AI Name of the oil producing Co. ......................... Crude oil delivery Ticket ..................Ticket No. Delivery to (Name of the refinery) Tank No. of refinery .............. Date tank received for filing ............................ Opening dip (metres)...................... ............................................. observed temperature of sample ....................... degree C. Average Temperature (Co.) Representative oil producing Co. Representative Central Excise Representative of refinery. Date : Place : FORM A2 Name of the oil producing Co. ................................................................................................. Crude oil delivery ticket Ticket No. ............... Delivery to (name of the refinery) Tank No. of refinery. ...................................... Closing Dip (metres) ...............................    .................................................................... observed temperature of samples (Co.) .................................................................... Average temperature (Co.)      ..................................................................... Representative oil producing Co. Representative Central Excise Representative of refinery. Date : Place : FORM B Name of the oil producing Co.......................................................................... Laboratory Tests On Crude Oil Samples Tank No. ................. Sample No. ............... Date of sampling.................................. Density of average .............................. Density at 15 degrees C ...................... Water content of average sample by Dean and Stark .................. (% Vol/Vol) Representative of oil producing Co. Date : Place : Opening (at........degrees C) Closing (at ........degrees C) ...................... ...................... Chemist incharge laboratory of refinery FORM C Crude Oil Delivery Statement S. No............... Tank No......... Handed over to (name of the refiner) on............ opening closing Gross dip (metre) Water dip (metre) Average temperature (°C) Average density at 15°C water by Dean and stark ( % by Vol) ( o C) ( o C) Gross measured volume (litre) from tank calibration Free Water (litre) (from tank calibration) Net measured volume of wet oil (litre) Factor to reduce volume to 15°C Net volume of wet oil at 15°C Factor for converting to Kgm, weight of wet oil (Kgm) Volume of suspended water at 15°C (litre) Weight of suspended Water (Kgm) Weight of crude oil delivered (tonnes) (nett volume of dry crude delivered at tank temp.,) (litre) Nett volume of dry crude delivered at 15°C (litres) Countersigned by : Prepared by :- Representative of refinery Representative oil Producing company Dated : Place :