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 ..... ed to as "the said rules"), whereby an assessee 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for detailed scrutiny under new Rule 1731. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ists/ consignment agent etc. located. c) Tick the category which is applicable. ii) Marketing Agencies:- a) through wholesale dealers b) through wholesale dealers c) through sole selling agents d) direct to industrial customers e) to Government Departments f) through related persons g) other agencies/ retailers Note: a) Tick categories applicable. b) If there is (are) any general agreement (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 wholes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rices and the normal price charged to wholesale dealers. ii) Are you using any input/ raw material/ component/ parts accessories etc. supplied free of cost by your buyer? If so, details may be supplied including its impact on the assessable value. C. General Information: i) Is sale price at the place of removal include- a) transport charges upto place of removal Yes ____ ____ No _____ _____ b) maintenance and 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 ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e declared charged to customers or any packing charges are billed separately. or shown separately in the Invoices, without taking them as part of value for excise duty? Yes _____ _____ No _____ _____ ix) Do you charge any thing for special packing which you claim does not form part of the assessable value of the goods for duty purposes? Yes _____ _____ No _____ _____ x) Do you charge/ bill separately or show separately in the invoice, for handing and forwarding charges over and above the price taken for excise duty purposes? Yes _____ _____ No _____ _____ xi) Where you sell the goods on credit, have you any normal credit period? Whether you ..... X X X X Extracts X X X X X X X X Extracts X X X X
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