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of <h1>SSI Units Exempt from Filing Price Lists if Invoice Prices Meet Section 4 Value, Per Rule 173C(11) Guidance.</h1> The circular addresses the procedure for invoice price assessment under Rule 173C(11) for small-scale industry (SSI) units. It clarifies that SSI units are not required to file price lists if they declare that their invoice prices align with the value defined under Section 4 of the Central Excise and Salt Act, 1944. The declaration must be submitted to the Assistant Collector, who will provide a dated acknowledgment, serving as permission under Rule 173C(11). The circular advises field formations to follow this guidance.
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