9911796707
TMI BlogCheck lists in respect of refund claims, RT-12 returns and classification listsX X X X Extracts X X X X X X X X Extracts X X X X ..... le to have the check lists cyclostyled in sufficient numbers so that they can be attached to the respective refund claims. RT 12 returns or classification lists, as the case may be for easy checking/verification. 3. In respect of refund claims, the checks are to be carried out by Sector Officers, Range Supdt. and the Divisional Assistant Collectors. In respect of RT 12 returns, the check will have to be carried out by the Sector Officer and the Range Supdt. As regards Classification lists, the checks are to be carried out by the Sector Officer, Range Supdt. and also the Divisional Assistant Collector. The proper officer i.e. Inspector/Supdt. carrying out the prescribed checks should sign at the end of the covering check list as a token ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 10. If duty is ad valorem, has the refundable amount been calculated properly ? : Yes/No. It is certified that I have conducted necessary checks/verification. Insp. Supdt. A.C. CHECK LIST FOR RT. 12 ASSESSMENT (Answer 'Yes' or 'No' in each case) 1. Whether RT. 12 has been filed in time ? : Yes/No. 2. Have you checked that the information given on the fly leaf of RT. 12 return (including all Code Nos.) is complete and correctly filled in ? : Yes/No. 3. Have you checked that the Sr. No. of gate passes and other covering documents (Col. 20 of R.T. 12) shown in RT. 12 is continuous from that shown in the last months RT. 12 return ? : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed into the factory (Rule 51A, 173H, 173L, 173M) as shown in the RT. 12 return (Col. 8[b]) tallies with the quantity shown in the intimations received in the range and duty verified ? : Yes/No. 11. Have you checked that the quantity removed on payment of duty for various purposes including for captive consumption shown in RT. 12 return (Col. 10), tallies with the total of such removals, actually worked out from the GP1s issued for the purpose ? : Yes/No. 12. Whether it is checked that the quantity removed - without payment of duty for various purposes as shown in RT. 12 (Col. 11) tallies with the grand totals of GP2s/GPls issued for the purposes ? : Yes/No. 13. Whether it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Yes/No. 21. Have you checked from the timings shown on gate passes that the clearances are not taken before the amount of duty is deposited into the Bank (which results into overdrawal) ? : Yes/No. 22. Have you confirmed that the grand totals of PLA, RG.23/RG. 23A are correctly worked out ? : Yes/No. 23 Have you confirmed that the net amount of duty paid, as shown in RT. 12 returns, tallies with the amount of duty paid through PLA ? : Yes/No. 24 Whether it is checked that the amount of each type of duty is worked out separately and correctly and shown in the body of RT. 12 one below the other on different horizontal lines ? : Yes/No. 25. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en of having assessed the RT.12 Return? : Yes/No. 33. Have you checked that the various copies of RT. 12 returns are properly disposed of alongwith the required accompaniments? : Yes/No. N.B. - If all your answers are "Yes " the RT. 12 properly checked /assessed. It is certified that I have conducted the necessary checks/verifications Sector officer Supdt. CHECK LIST FOR APPROVAL OF CLASSIFICATION LIST 1. Whether the classification list is filed in required number of copies? : Yes/No. 2. Whether all particulars about the assessee i.e. Name and address, location of the factory, Central Excise Licence No., Range, Division, Code number etc are furnished complete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Yes/No. 13. Have you checked the particulars of other goods manufactured and intended to be removed by the assessee? : Yes/No. 14. Have you checked that the declaration regarding particulars to be true and correctly stated has been duly signed by the assessee or the authorised agent? : Yes/No. 15. In case of any doubt or difficulty in determining correct classification - a) Have you called for more details and drawn sample b) Have you ascertained who are the competitors of such goods and where the manufacturing units of these competitors are located. c) Have you written to the Divisional Officers, in whose jurisdictions the manufacturing units of the competitors are located t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
