Declaration under Rule 173B requires manufacturers to file detailed product, classification and process disclosures, subject to verification and assessment. Filing of a statutory declaration under Rule 173B requires assessees to submit a prescribed proforma to the Range Superintendent listing all goods produced or warehoused with full descriptions, tariff headings, specifications and annexed raw materials and manufacturing processes; declarations must be certified, filed initially and annually or when classifications change, and are subject to verification, inspection (with a specific verification certificate for Non-SSI units), scrutiny by the Assistant/Divisional Assistant Collector, possible provisional assessment, and finalisation of assessment by the Range Superintendent in RT-12 following Collectorate instructions.
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.
Provisions expressly mentioned in the judgment/order text.
Declaration under Rule 173B requires manufacturers to file detailed product, classification and process disclosures, subject to verification and assessment.
Filing of a statutory declaration under Rule 173B requires assessees to submit a prescribed proforma to the Range Superintendent listing all goods produced or warehoused with full descriptions, tariff headings, specifications and annexed raw materials and manufacturing processes; declarations must be certified, filed initially and annually or when classifications change, and are subject to verification, inspection (with a specific verification certificate for Non-SSI units), scrutiny by the Assistant/Divisional Assistant Collector, possible provisional assessment, and finalisation of assessment by the Range Superintendent in RT-12 following Collectorate instructions.
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