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TMI BlogCentral Excise -Declaration in respect of marketing pattern, discount structure etc. to be filed by an assessee under Rule 173C(3A) -Procedure regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee is required to declare to the proper officer his marketing pattern, discount structure and any other particulars in the manner prescribed by the Board or the Commissioner of Central Excise at the beginning of each financial year and a fresh declaration thereafter in case there is any change in the declaration within the same financial year. 2. In exercise of the powers conferred by the aforesaid sub-Rule, the Board has decided that every assessee registered with the Central Excise Department under Rule 174 and working under provisions of Chapter VII- A of the said rules shall prepare giving complete information/ declaration in quarduplicate and submit original, duplicate and triplicate to the Range Superintendent in the proforma en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The provisional assessment may also be resorted to after strictly adhering to the provisions of the new Rule 9B, provided the order for the provisional assessment shall be made after obtaining the concurrence of the concerned Addl. Commissioner/ Deputy Commissioner, and provided also that such provisional assessment is finalised within a period of 3 months. 6. In case the declared value under rule 173C(1) is not accepted by the Department, action for re-assessment following the provisions of section 11A of the Act shall be initiated as contemplated under sub-Rule 4 of Rule 173C. 7. The first declaration shall be filed on or before 15th December, 1996, and thereafter as provided in the new sub-rule. Sd/- (P.K. Sinha) Under Secretary (C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment (s) with any of the dealers/ distributors/ stockists/ agency, please enclose copies thereof. c) Attach list and addresses of the dealers/ distributors through whom the goods distributed. d) Give particulars of sole selling agents/ other agencies through whom goods distributed/ sold.III. Pricing Pattern:- A) For wholesale dealers/duyers- i) Is there any declared/ published price(s) at which excisable goods are normally sold to the wholesale buyers/ dealers? ii) whether the price to wholesale dealers is the same for dealers all cover the country or it varies on the basis of region/ territory/ State etc. iii) have you any system of giving Trade Discount(s) over the declared/ published prices to wholesale dealers/ buyers depend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... distribution charges at the depot etc. Yes _____ _____ No _____ _____ ii) Do your wholesale dealers/ buyers include persons / organisations where you or your partner or directors or their relatives are owners/ shareholders/ directors/ partners or others having overall control overall control over the affairs of those agencies? Yes _____ _____ No _____ _____ iii) Are you collecting from your customers any advances/ deposits or other valuable considerations and whether these advances/ deposits etc. are adjusted at the time of delivery of goods, against the final price charged? Yes _____ _____ No _____ _____ iv) Do you charge same prices whether or not any advance/ deposit is made, for the same goods? If so indicate th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll the goods on credit, have you any normal credit period? Whether you charge interest only for the delay over the credit period? Please elaborate your policy of charging of interest. Yes _____ _____ No _____ _____ xii) Whether you are collecting from customers: (a) actual freight / actual insurance. (b) Higher than actual freight/ actual Insurance. (c) Equalised freight. ______ ______ ______ xiii) Whether any supplementary bills/ invoices/ credit notes are issued to your buyers for final prices or recovery of any expenses in connection with the goods manufactured & sold by you, over and above the invoice prices on which duties are normally paid? Yes ______ ______ No _____ _____ xiv) Is the assessable value of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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