Submission of Questionnaire while filing price-lists - Instructions regarding - Central Excise - 4/88

Submission of Questionnaire while filing price-lists - Instructions regarding Circular. No. 4/88 Dated 1-2-1988 [From F. No. 202/36/87/CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Submission of Questionnaire while filing price-lists - Instructions regarding. A Questionnaire, which has been devised in Aurangabad Central Excise Collectorate for being filed the time of submission of pricelist by assessees, is appended below. 2. The questionnaire has been examined by the Board in consultation with Director General of Inspection who has opined that availability of such detailed information along with the pricelist would eliminate delay in correspondance and would facilitate early finalisation of pricelists. The information supplied by the assessees in 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 henceforth all pricelists filed by the assessees should be accompanied by this Questionnaire duly filled in all respect and signed by them. 4. A Trade notice may be issued for the information of the trade. Questionnaire for Valuation of Goods under Section 4 of the Central Excises amd Salt Act, 1944. Instruction : (1) Please tick one of the answer shown against each of the questions. (2) If any or all the answers to the questions from 1 to 9 is/are 'yes' or uncertain and question 10 and 11 is/are 'No' the details be given in the remarks column. A separate sheet be annexed in case of need. (3) The above information must be supplied with each copy of the price list with the Department. Sr. No. Question Answer Remarks Yes No 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, deposite or other valuable securities. 6. Are you supplying the exempted goods or accessories along with 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) as on date shown an increase of 20% or less than the assessable value (maximum in case or 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. Place : Sign of Assessee or his authorised Date : Address :_______________________________ _______________________________ Verified found nothing objectionable/the following objectionable points noticed. 1. 2. 3. Superintendent Central Excise _______Range______________ Division.