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<h1>Rekhi Committee: Range Officers Must Follow Approved Classification Lists for Monthly RT-12 Returns u/r 173I.</h1> The Rekhi Committee recommended that, during the assessment of monthly RT-12 Returns, the Superintendent of Central Excise must adhere to the approved classification list. The inquiry conducted under Rule 173I should not involve reviewing the approved classification list. The Central Board of Excise and Customs has examined this recommendation and decided that Range Officers are required to follow the approved classification lists during assessments. Relevant trade and field formations should be informed accordingly.