Central Excise Rules - 9th Amendment of 1996 - 36/96 - Central Excise - Non Tariff

Central Excise Rules - 9th Amendment of 1996

Notification No. 36/96-C.E. (N.T.)

Dated 20-11-1996

In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944 (hereinafter referred to as the said rules), namely :-

1. (I) These rules may be called the Central Excise (Ninth Amendment) Rules, 1996.

(II) They shall come into force on the date of their publication in the Official Gazette.

2. In the said rules, -

(i) in rule 2 for clause (ia), the following shall be substituted, namely :-

"(ia) assessment means assessment made by the proper officer and includes self assessment of duty made by the assessee, reassessment by the proper officer, provisional assessment under rule 9B, summary assessment under rule 37A, best judgment assessment under rule 173Q and any order of assessment in which the duty assessed is nil.";

(ii) In rule 9B, -

(a) for sub-rule (i), the following sub-rule shall be substituted, namely :-

"(1) Notwithstanding anything contained in these rules, -

(a) where the assessee is unable to determine the value of excisable goods in terms of section 4 of the Act on account of non-availability of any document or any information; or

(b) where the assessee is unable to determine the correct classification of the goods while filing the declaration under rule 173B;

the said assessee may request the proper officer in writing giving the reasons for provisional assessment to duty, and the proper officer may direct after such inquiry as he deems fit, that the duty leviable on such goods shall be assessed provisionally at such rate or such value (which may not necessarily be the rate or price declared by the assessee) as may be indicated by him, if such assessee executes a bond in the proper form with such surety or sufficient security in such amount, or under such conditions as the proper officer deems fit, binding himself for payment of difference between the amount of duty as provisionally assessed and as finally assessed :

Provided that all clearances in respect of excisable goods covered under such request by the assessee submitted with the proper officer under the dated acknowledgement shall be deemed to be cleared as provisionally assessed to duty at such rate or at such value as declared by the assessee, till the date when the direction of the proper officer is issued and communicated to the assessee :

 Provided further that the proper officer where he is satisfied that the self-assessment made by the assessee is not in order, he may direct him to resort to provisional assessment and on receipt of such directions the assessee shall comply with such directions.";

(b) after sub-rule (5), following sub-rule shall be added, namely :-

"(6) Notwithstanding the provisions of self-assessment in this rule, in cases of provisional assessment, the final assessment shall be made by the proper officer.".

(iii) in rule 52A, -

(a) in sub-rule (2), for the words, letters and figures

 "The original copy shall be for the buyer, the duplicate for the transporter, the triplicate shall be sent alongwith the RT 12 return or similar return prescribed under these rules and the quadruplicate shall be retained by the manufacturer.", the words "The original copy shall be for the buyer, the duplicate for the transporter, and the triplicate shall be retained by the manufacturer." shall be substituted;

(b) for sub-rule (3), the following sub-rule shall be substituted, namely :-

"(3) The copies of the invoices shall be marked at the top in bold capital letters in the following manner, namely :-

(i) the original copy shall be marked as ORIGINAL FOR BUYER;

(ii) the duplicate copy shall be marked as DUPLICATE FOR TRANSPORTER (to be used for taking credit under rule 57G and rule 57T);

(iii) the triplicate copy shall be marked as TRIPLICATE FOR ASSESSEE."

(iv) In rule 173C, after sub-rule (3), following sub-rule shall be inserted, namely :-

"(3A) The assessee shall declare to the proper officer his marketing pattern, discount structure and such other particulars in such form and in such manner and at such intervals as the Central Board of Excise and Customs or Commissioner of Central Excise may require."

(v) In rule 173F, for the words "he shall himself determine his liability for the duty due on the excisable goods", the words, "he shall himself assess the duty due on the excisable goods" shall be substituted;

(vi) In rule 173G, after sub-rule (8), the following sub-rule shall be added, namely :-

"(9)      Every assessee shall preserve the book of accounts, documents and floppies where any document is generated on computer, for such periods and in such manner as may be specified by the Commissioner.";

(vii) for rule 173-I, the following rule shall be substituted, namely :-

"173-I. Scrutiny by the proper officer. - (1) The proper officer may on the basis of information contained in the return filed by the assessee under sub-rule (3) of rule 173G, and after such further enquiry as he may consider necessary, scrutinise the correctness of the duty assessed by the assessee on the goods removed.

 (2) The proper officer may require the assessee to produce invoices and other documents for verification as and when required.

 (3) If on scrutiny or otherwise, the proper officer is of the opinion that duty of excise leviable on any goods has not been levied or paid or has been short levied or short paid or duty has not been correctly, legally or properly self-assessed and paid by the assessee, he may require the assessee to produce any document or records in his possession considered relevant to the determination of the duty payable on the goods and may pass such order of assessment as he thinks fit provided that duty so assessed shall be recovered in accordance with the provisions of section 11A of the Act.

 (4) If on scrutiny by the proper officer or otherwise, he is of the opinion that the duty assessed by the assessee is paid in excess than what was payable, the said duty shall be refunded in accordance with section 11B of the Act.

 (5) Interest on delayed payment shall be paid by the assessee at such rate as may be fixed by the Board in accordance with section 11AA. In addition, interest shall be paid, where duty is short levied or short paid or erroneously refunded by reason of fraud, collusion or any wilful mis-statement or suppression of facts or contravention of any of the provisions of the Act in accordance with provisions of section 11AB of the Act. Interest on refund shall be paid to the assessee in accordance with section 11BB and at such rate as may be fixed by the Board in terms of that section".

3. In Appendix-I to the said rules, under the heading "FORMS", under sub-heading "(II) Specimen Forms", -

(a) for "FORM R.T. 12", the following Form shall be substituted, namely :-

Original

Duplicate

Triplicate

Quadruplicate

Quintuplicate

CENTRAL EXCISE SERIES NO. 79-B

FORM R.T. 12

(Rule 173G)

Monthly/Quarterly Return of excisable goods manufactured/received without payment of duty and issued by the assessee under Chapter VII-A.

	RANGE . . . . . . . . .			CODE . . . . . . .		FINANCIAL YEAR . . . . .
	DIVISION . . . . . . .			CODE . . . . . . .		MONTH/PERIOD . . . . . .
	COMMISSIONERATE . . . . ..			CODE . . . . . . .
	STATE . . . . . . .
	CODE . . . . . . .
	EXCISE CONTROL CODE NO . . . . . . .
	NAME AND ADDRESS OF THE ASSESSEE . . . . . . . . .
	LOCATION OF FACTORY/WAREHOUSE . . . . . . . . .
	LOCATION OF DEPOTS/CONSIGNMENT AGENTS . . . . . . .
	REGISTRATION NO . . . . . . .
	BRANCH BANK CODE NO. . . . . . . .
Description of goods as appearing in the invoice and tariff heading/sub-heading		Unit	Quantity manufactured during the month/period		Quantity received from outside under any provision		Quantity cleared on payment of duty
(1)		(2)	(3)		(4)		(5)

Quantity of duty-free clearances	Value of goods removed on payment of duty	Rate of duty (and Notification if any claimed)	Duty paid/Amount paid
			P.L.A.	MODVAT
(6)	(7)	(8)	(9)

NOTES

1. A separate entry should be made for each tariff sub-heading and each invoice. Entries should be based on RG 1. If within the same sub-heading there are different rates of duty fixed by exemption notifications (including partial and total exemption) and or different classification have been provided, ratewise break-up should be given in the return. The Commissioner can relax the aforesaid by a general or special order.

2. In case of ad valorem duties, separate entries should be made in respect of excisable goods assessable on the basis of tariff value where prescribed and those assessed on the value under Section 4 of the Central Excise Act, 1944.

3. The quantities received under rules 51A, 56B, 173H, 173L, 173M, etc. should be made on Col. 4 separately on different horizontal lines one below the other.

4. The quantity cleared outside the factory for home consumption, at factory gate and from the depot, for exports under rule 12(1)(a) and 12(1)(b), rule 49(3), rule 57CC, Chapter X and for captive consumption should be made on different horizontal lines one below the other in Col. 5.

5. The clearances under rules 13(1)(a), 13(1)(b), 13(1)(c), 173N, 173-O, 49(3), for destruction if any, and for any other purposes should be made on different horizontal lines one below the other in Col. 6.

6. The value of goods cleared under various Rules on payment of duty should be mentioned separately on different horizontal lines one below the other in Col. 7 and its grand total should also be given.

7. Where an assessee has been exempted from maintaining personal ledger account, the particulars relating to deposit etc. of duties shall be shown under the monthly abstract of PLA/RG 23.

8. Quantity produced out of goods received under rule 56B which is directly to be removed for home consumption or for export from the receiving factory should be indicated in Col. 4.

9. Where consolidated entry has been permitted, entries shall be made by entering the break up of duty paid in respect of each sub-heading and each invoice.

SELF ASSESSMENT MEMORANDUM

(a) I/We declare that I/We have compared the above particulars with the records and books of my/our factory/warehouse and the same are correctly stated.

(b) I/We have assessed the duty on the clearance documents in terms of section 4 of the Central Excise Act, 1944 read with the Valuation Rules, 1975 and in accordance with the declarations filed by me/us under rules 173B and 173C of the Central Excise Rules, 1944.

(c) I/We certify the genuineness of TR-6 Challans (copy enclosed), Original and duplicate copy of Personal Ledger Account (PLA) (copy enclosed), RG 23A Part II and RG 23C Part II (copy enclosed).

(d) Duty on the goods removed under invoices/clearance documents bearing Sl. No. ........................................ to Sl. No. ....................... and included in this return, has been assessed provisionally under rule 9B.

(e) Duty on the goods removed under invoices/clearance documents bearing Sl. No. ........ to Sl. No. ......... and included in this return, has been paid under protest.

(f) During the month invoices/clearance documents bearing Sl. No. ............ to Sl. No. ........... have been issued.

(g) During the month challans under Rule 57F/57S bearing Sl. No......... to Sl. No. ............. have been issued.

(Strike out the portion not applicable)

PLACE :	NAME IN CAPITAL LETTERS AND
DATE :	SIGNAUTRE OF THE ASSESSEE OR
	HIS AUTHORISED SIGNATORY.

ACKNOWLEDGEMENT

DATE OF RECEIPT :

SIGNATURE AND OFFICIAL SEAL :

MONTHLY ABSTRACT OF P.L.A./RG 23

		(1) P.L.A.	(2) R.G.23A PT.II	(3) R.G.23C PT.II	(4) Total of Col. (2) & (3)
		Basic Additional Cess	Basic Additional	Basic Additional	Basic Additional
(i)	Opening balance at the beginning of the month/ period
(ii)	Deposit by direct cash/ cheque
(iii)	Credits under MODVAT SCHEME:-
	(a) by way of Central  Excise duty
	(b) by way of Additional Customs duty
(iv)	Miscellaneous Credits
(v)	Total
(vi)	Debit during the month/period
(vii)	Closing Balance

Note :- Where goods are subject to additional duties of excise under more than one enactment separate figures should be shown, for example in respect of Textiles goods, separate figures may be indicated in respect of Additional Duties of Excise under Goods of Special Importance Act and Additional Excise Duty under Textiles and Textile Articles Act.

(b) in "FORM R.G. 23A", for "PART" II, the following shall be substituted, namely :-

"PART II

Entry book of duty credit

 

Total Credit available (3) + (7)		Debit (9) to (11)					Balance of Credit			Remarks
Basic Excise Duty and Additional Duty of Customs equivalent to Basic Excise Duty	Other Duties (specify)	AR 1/in- voice/otherapproved document No. and Date	CETHead-ing/Sub-Head-ing No.	Excise Cont- rol Code No. of the buyer	Basic Excise duty	Other duties (specify)	Basic Excise Duty and Additional Duty of Customs equivalent to Basic Excise Duty	Other Duties (specify)	Central Excise officer's initials
8(a)	8(b)	9(a)	9(b)	9(c)	(10)	(11)	12(a)	12(b)	(13)	(14)"

(c) in "FORM RG. 23C", for PART II, the following shall be substituted, namely :-

"PART II

Entry Book of duty credit on capital goods

Sl. No.	Date	Opening balance of duty in credit	Document particulars of fresh credit allowed				Amount of fresh credit allowed
			AR 1/Invoice/ other approved document/Bill of Entry No. & date	Excise Control Code No. of supplier	Range/Division/ Custom House from where received	Folio and Entry No. in Part-I	Basic Excise duty	Additional duty of Customs
(1)	(2)	(3)	4(a)	4(b)	(5)	(6)	7(a)	7(b)

Total credit available	Debit
	AR 1/Invoice/other approved document No. and date	Central Excise Tariff Heading/ sub-heading No.	Excise Control Code No. of the buyer	Amount of Basic Excise duty	Balance of credit	Central Excise Officer's initials	Remarks
(8)	9(a)	9(b)	9(c)	(10)	(11)	(12)	(13)"