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of <h1>Central Board of Excise and Customs Mandates CAS-4 Certificates by December 31 to Expedite Duty Assessments.</h1> The Central Board of Excise and Customs has issued instructions regarding the issuance of CAS-4 certificates, emphasizing compliance with the Board's Circular No. 692/08/2003-CX. It was noted that some assessees delay preparing these certificates, hindering the calculation of differential duty. Assessees are now required to issue CAS-4 certificates by December 31st of the following financial year, allowing assessing officers to finalize provisional assessments promptly. Jurisdictional Commissioners are tasked with facilitating this process, and any implementation difficulties should be reported to the Board. A Hindi version of this instruction will be provided.
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