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Brand rate fixation procedure requires declarations, CA verification and self-attested documents; originals dispensed subject to limited random verification. Applicants for brand rate fixation must submit a working sheet containing a signed declaration and a certificate from an independent Cost Accountant/Chartered Accountant verifying details and that original duty-paid documents have been endorsed/defaced to the extent of utilization. Self-attested copies of duty-paid documents with applicant self-endorsement/defacement must be filed. Originals are not normally required for post-facto endorsement except for limited random cross-verification of selected originals based on Commissioner-determined risk parameters; existing applications may opt into this dispensation.
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Provisions expressly mentioned in the judgment/order text.
Brand rate fixation procedure requires declarations, CA verification and self-attested documents; originals dispensed subject to limited random verification.
Applicants for brand rate fixation must submit a working sheet containing a signed declaration and a certificate from an independent Cost Accountant/Chartered Accountant verifying details and that original duty-paid documents have been endorsed/defaced to the extent of utilization. Self-attested copies of duty-paid documents with applicant self-endorsement/defacement must be filed. Originals are not normally required for post-facto endorsement except for limited random cross-verification of selected originals based on Commissioner-determined risk parameters; existing applications may opt into this dispensation.
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