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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Declaration filing for excisable goods required; retail sale price, abatement and assessable value must be declared and verified. Manufacturers of excisable goods notified under the excise notification must file a prescribed triplicate Declaration stating retail sale price, rate and basis of any abatement claimed, and resulting assessable value; the Declaration must be filed with the Range Superintendent, updated on change, and use the highest regional retail sale price where applicable. Range and Divisional officers will verify abatement and assessable value against declared retail sale price, forward copies to valuation and divisional offices within the prescribed short periods, and pursue corrections, recovery of duty shortfalls, and other actions including confiscation where discrepancies are found.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
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Declaration filing for excisable goods required; retail sale price, abatement and assessable value must be declared and verified.
Manufacturers of excisable goods notified under the excise notification must file a prescribed triplicate Declaration stating retail sale price, rate and basis of any abatement claimed, and resulting assessable value; the Declaration must be filed with the Range Superintendent, updated on change, and use the highest regional retail sale price where applicable. Range and Divisional officers will verify abatement and assessable value against declared retail sale price, forward copies to valuation and divisional offices within the prescribed short periods, and pursue corrections, recovery of duty shortfalls, and other actions including confiscation where discrepancies are found.
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