Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No. (02/2024) FD 07 CSL 2024, dated 18.01.2024
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Special procedure compliance clarified for manufacturers: machine identification, energy certification, applicability, and job work liability specified. The circular clarifies that in FORM SRM-I make and model are optional while machine number is mandatory (manufacturers may assign a number if none exists); the machine used for final packing must be reported. Electricity consumption must be declared from records or, if absent, certified per-hour by a Practicing Chartered Engineer using FORM SRM-III and uploaded with FORM SRM-I. A Practicing Chartered Engineer holding a certificate of practice from the Institute of Engineers, India qualifies to certify. The procedure excludes SEZ units and manual packing/sealing; job workers are covered but the principal is liable if they are unregistered. Goods without MRP must report sale price in FORM SRM-II.
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.
Special procedure compliance clarified for manufacturers: machine identification, energy certification, applicability, and job work liability specified.
The circular clarifies that in FORM SRM-I make and model are optional while machine number is mandatory (manufacturers may assign a number if none exists); the machine used for final packing must be reported. Electricity consumption must be declared from records or, if absent, certified per-hour by a Practicing Chartered Engineer using FORM SRM-III and uploaded with FORM SRM-I. A Practicing Chartered Engineer holding a certificate of practice from the Institute of Engineers, India qualifies to certify. The procedure excludes SEZ units and manual packing/sealing; job workers are covered but the principal is liable if they are unregistered. Goods without MRP must report sale price in FORM SRM-II.
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