Invoice price assessment under Rule 173C(ii) of Central Excise Rules in cases of SSI units availing exemption under notification No.175/86,140/83 & 64/83 - Central Excise - 2/90-CX.6

Invoice price assessment under Rule 173C(ii) of Central Excise Rules in cases of SSI units availing exemption under notification No.175/86,140/83 64/83 Circular No. 2/90-CX.6 Dated 22-1-1990 [From F. No. 202/13/89-CX.6] Government of India Central Board of Excise and Customs New Delhi Subject : Invoice price assessment under Rule 173C(ii) of Central Excise Rules in cases of SSI units availing exemption under notification No.175/86,140/83 64/83. Attention is invited to Board's instructions F.No. 223/17/86-CX.6, dated 1-5-1986 (Circular No. 12/86-CX.6) under which invoice price facility has been extended to those SSI units which avail exemption under Notification No. 175/86, 140/83 and 64/83. 2. It has been represented that the invoice assessment facility under Rule 173C(ii) of Central Excise Rules should be available to all SSI units irrespective of the fact whether they are availing concessions available under Notification No. 175/86,140/83 and 64/83 etc. or not. The matter has been carefully considered by the Board. It is clarified that the invoice price assessment would be available only to those SSI units which avail exemption under Notification No. 175/86, dated 1-3-1986, 140/83-C.E., dated 5-5-1983 and 64/83-C.E., dated 1-3-1983 only and no others. It is not possible to extend this concession to those SSI units which are not availing concession under the notifications aforesaid.