Simplified Central Excise procedure for manufacturers in the Small Scale Sector - Instructions Regarding - Central Excise - 18/87

Simplified Central Excise procedure for manufacturers in the Small Scale Sector - Instructions Regarding Circular No. 18/87 Dated 23-3-1987 [From F. No. 204/2/87-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Simplified Central Excise procedure for manufacturers in the Small Scale Sector - Instructions Regarding. Reference to Board's F.No. 213/5/85-CX.6 (Circular No. 18/85-CX.6), dated 3rd May, 1985, under which it had, inter alia, been provided that all SSI Units who have crossed exemption limit under Notification No. 2/81, dated 17-1-1981 as amended and are required to take out Central Excise licences but are still exempted from payment of Central Excise Duty, could furnish a quarterly report (in lieu of RT 12 return) in a prescribed proforma. However, subsequently under Board's Instructions F.No. 223/17/86-CX.6 (Circular No. 12/86-CX.6), dated 1-5-1986 it had been stated in para 5 of part II, that RT 12 returns would be required to be submitted by SSI units as usual on a monthly basis. The subsequent instructions of 1-5-1986 were applicable to SSI units whose aggregate clearances in the previous financial year did not exceed Rs. 50 lakhs and whose clearances in the current financial year are also not excepted to exceed Rs. 50 lakhs. 2. The above two instructions have raised some doubts as to whether licenced but exempted SSI units are required to submit quarterly returns or monthly returns. The matter has been examined by the Board and it has been decided that the instructions of 1-5-1986 were not intended to deny the SSI units any benefits which were already available to them under Board's instruction, dated 3-5-1985. As such licenced SSI units would, as long as their clearances remain within the full exemption limit of the relevant SSI exemption Notification, be required to file a quarterly return (in lieu of RT 12 return) in Annexure 'B' enclosed with Board's Instructions of 3-5-1985. ANNEXURE 'B' Quarterly Return of Excisable Goods Range ______________ Year ___________ Division ____________ Quarter ending ____________ Collectorate _____________ Name of the commodity______________ Name and address of the assessee ________________ Location of factory _______________ Central Excise Licence No. ___________________ S. No. Description of goods Tariff item No. with sub-item Unit Open -ing balance Quan- tity manufactured Total Qty. removed For home consu-mption For exp- ort For other purp-oses 1 2 3 4 5 6 7 8 9 10 Value of the goods For home consumption For export For other purposes Closing balance Remarks 11 12 13 14 15 I/We declare that I/we have compared the above particulars with the records and books of my/our factory and that the same are correctly stated. Place :_________ Signature of assessee or Date :_________ his authorised agent. NOTE A separate return should be prepared for each tariff item. Entries in the return should be according to the opening in Daily Account Register.