Filing of declaration under rule 173C in respect of excisable goods notified under Section 4A of the Central Excise Act, 1944 - Instructions regarding -

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..... ise Act, 1944 - Instructions regarding - I am directed to draw your attention to the Notification No. 37/99-Central Excise (N.T.) dated 4th June, 1999 whereby rule 173C of the Central Excise Rules, 1944 have been amended to incorporate Sub-rule (2a) containing a provision for filing of 'Declaration' by the Central Excise assessees who manufacture the excisable goods notified under Section4A of th .....

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..... , the Declaration shall be filed before the commencement of the clearances from the factory of production. 4.The Range Superintendent will check the Declaration to ascertain correctness of the abatement and the assessable value with reference to the retail sale price (RSP) declared by the assessee and submit all the copies of the Declaration to the Divisional Assistant commissioner/Deputy Commiss .....

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..... of declaration of prices should be done. 7. The jurisdictional Assistant Commissioner/Deputy Commissioner may conduct necessary inquiry (especially market inquiries and physical checking of the goods ready for removal from the factory), to ascertain the correctness of the Declaration with reference to the price declared on the goods as well as in the invoices. He will also check whether the abat .....

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..... ly 1999, indicating, inter alia, the retail sale price as on 1st July 1999. The Ranges should complete the necessary scrutiny and verifications within 15 days and Divisional Offices should complete the necessary scrutiny and verifications within another 15 days. Sd/- (P K Sinha) Under Secretary (CX.6) Proforma of Declaration Under Sub-rule (2A) of Rule 173C (Specified by CBEC Circular No. 459/2 .....

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