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Setting up of Tax Clinics for Small Scale Sector Manufacturers - Central Excise - 735/51/2003Extract CIR NO.735/51/2003-CX, DT. 07/08/2003 Setting up of Tax Clinics for Small Scale Sector Manufacturers I am directed to say that in the document on 'Vision and the Strategy' issued by the Board, one of the main objectives of the department is stated as facilitating trade and industry by various means. A critical element of assessee-facilitation is the proper dissemination of information and guidance in the compliance of legal provisions. This is specially warranted in respect of small-scale manufacturers. The Board has decided to have an institutionalized mechanism in this behalf. 2. Accordingly, each Central Excise Commissionerate should immediately establish one Tax Clinic for the small-scale sector in each division under the charge of Deputy/ Assistant Commissioner to guide small scale manufacturers. The said tax clinic shall be a step towards educating the small scale manufacturers about their legal responsibilities, guiding them in the conduct of their tax matters and breaking the communication wall, if any, between the small manufacturers and the tax administrators. This cell should also closely co-ordinate with the Small Scale Manufacturers' Associations. The aforesaid cell should start functioning in each Central Excise Division latest by 01.09.2003. 3. Suitable instructions to the field formations under your charge may be issued to implement the decision of the Board. Wide publicity may be given by issuing the Trade notices. 4. Receipt of the circular may be acknowledged. 5. Hindi version will follow. Copy to: 1. PPS to Chairman/ CBEC and all Members, CBEC 2. All Directorates- General/ Directorates under CBEC 3. All sections under CBEC F.No. 201/11/2003-CX-6
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