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<h1>New Guidelines for Provisional Assessments in Central Excise: Emphasizing Limited Use and Monitoring Pending Cases.</h1> The circular outlines the procedure and monitoring system for provisional assessments in the Central Excise framework following the introduction of a self-assessment system. It specifies that provisional assessments should be used sparingly and only under certain conditions, such as when the value of excisable goods or their classification cannot be determined. The proper officer may direct provisional assessments if self-assessment is inadequate. The circular provides guidelines for requesting provisional assessments, including the need for detailed documentation and timely finalization within 3 to 6 months. It emphasizes the importance of monitoring pending cases, ensuring adequate bond amounts, and prioritizing high-value cases for resolution.