Sugar - Accountal of production and clearance in RG 1 register - Modification - Central Excise - 261/1/25/85-CX.8

Sugar - Accountal of production and clearance in RG 1 register - Modification Letter No. 261/1/25/85-CX.8 Dated 12-2-1986 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi It has been brought to the notice of the Board that the existing method of accountal of sugar in the RG 1 register does not indicate at a glance the quantities of sugar cleared under 'levy' and 'free sale' categories though the two varieties are assessable to duty at different rates. It has also been pointed out that under the incentive scheme, refund is based on the category of sugar cleared from excess production. Further, the column 'value' as provided in the RG 1 register has no use in the present mode of assessment based on specific rates which are the effective rate. Therefore, it was suggested that RG 1 could be modified to indicate the category and quantity of sugar cleared instead of 'value' in the particular column. 2. The matter has been examined in consultation with DGI. It has been decided that necessary modification be carried out in the said column of the RG 1 register on a temporary basis as long as 'value' column has no utility (as is the case at present). The said column may be sub-divided into two columns for showing quantity of levy sugar or free sale sugar cleared, so that it could be possible at a glance to have an idea of the quantities of the two varieties cleared.