I am directed to invite your attention to the provisions of Rule 173B of Central Excise Rules, 1944, as introduced by Notification No. 11/95-CE (NT) dated the 16th March, 1995.

2.    Rule 173B provides for filing of a declaration of goods produced or manufactured by an assessee. In order to secure uniformity and to carry out proper checks in this regard, the following instruction are issued:-

3.    Assessee shall file the declaration as per Proforma enclosed with the Range Superintendent in quadruplicate by 15th MaY, 1995 (or within reasonable time thereafter) initially and, thereafter, at the beginning of each financial  year. He should file a fresh declaration as and when there is a change in the rate of duty or tariff classification in respect of the goods manufactured by him or whenever a new item is intended to be manufactured and not contained in the declaration already filed. The correctness and completeness of the declaration should be duly certified by the assessee.

4.    The Range Superintendent shall acknowledge forthwith the receipt of the declaration and return the 4th copy back to the assessee in lieu of acknowledgment.

5.    The Range Superintendent shall then shack the declaration with the goods  being manufactured by the assessee and shall also check the previous declaration or the classification list, as the case may be, filed by the assessee. he may also study the manufacturing process and submit the original and duplicate copies of the declaration after retaining the triplicate copy with himself, to the Divisional Assistant Collector alongwith his verification report within 6 (six) weeks of the receipt of the declaration from an assessee. Collector must issue the Instructions that in respect of declaration filed by Non-SSI units, the Range Officer should invariable endorse on the Original and Duplicate copies thereof, a verification certificate to the effect that:

        "I have visited the assessees manufacturing unit on ____________ and verified the description of the product(s), studied the manufacturing process and have satisfied myself about the correctness of the classification and applicability of exemption notification declared herein above".

However, in case of SSI Units, no Range Officer shall visit them for verifying the declaration except under specific instruction of the Jurisdictional Assistant Collector.

6.    The Assistant Collector shall carefully scrutinize the  Declaration and the Superintendent's report thereon. In case the information contained in the declaration in found to be incomplete or incorrect, the Assistant Collector may cause necessary enquiry and also require any person to produce or deliver any document or thing relevant to the enquiry. He may visit the manufacturing unit and also examine any person acquainted with the facts and details of the goods/ manufacturing process in question or with the particulars declared in such documents or other records in the manner provided in Section 14 of the Central Excise and Salt Act, 1944.

7.    The Divisional Assistant collector may order provisional assessment in case the declaration is found to be incorrect or incorrect or incomplete or if he is unable to complete inquiries in terms of Rule 9B.

8.    The Assistant Collector after being satisfied with the correctness and completeness of the declaration and after concluding whatever enquiry is necessary, shall forward the Duplicate copy of the Declaration to the Collectorate headquarters. he shall also suitably instruct the Range Superintendent within 30 (thirty) days of the receipt of the Declaration in his office.

9.    The Ranges Superintendent Shall finalise the assessment in RT - 12 keeping in view the observations/ instructions, received from the Assistant Collector with reference to declarations. Show-cause Notice must be issued in time, wherever necessary.

Manufacturer's Code No. _______________

Type of Manufacturer's ________________
Code No.

        1.     Name and address of the assessee ____________________________________________________________
        2.    Location of the factory/ warehouse ______________________________________________________________
        3.    Central Excise Registration No. ________________________________________________________________
               Manufacturer's Code No. ______________________________________________________________________
        4.    Particulars of all excisable _____________________________________________________________________
               goods (including wholly exempted _______________________________________________________________
               produced, manufactured, warehoused ____________________________________________________________
 

Sl. No.	Full description of each item of the goods produced manufactured or warehoused including Brand names, if any, together with the description as would appear in the invoice and specifications having a bearing on other classification or the commercial nomenclature	Chapter heading No. & sub-heading No. of the First Schedule to the Central Excise Tariff Act, 1944 under which each goods fall.
(1)	(2)	(3)

 

Effective rate of duty on which goods are assessable
Type of duty	Rate of duty leviable on each item	No. & date of the relevant notification (s) if any, having bearing on the applicable rate of duty	Remarks
(4)	(5)	(6)	(7)

 

No.	Full description of goods showing the detailed specifications, brand / model	Remarks
(1)	(2)	(3)

Signature of the Assessee or of the

authorised agent (Rubber Stamp)

Note:

1.    Description of goods shall include such details and description also as appear in invoice.
2.    List of critical raw materials along with manufacturing process of each item shall be annexed along with the declaration.