SUPPLY OF GOODS TO SISTERCONERNS CAS 4 IS IT MANADATORY TO SUBMIT

[manju nath]

Sir,

We have been dispatching transformer core item to our sisters concerns and also selling the same product to other buyers at different prices. Request to clarify is it necessary to submit cas 4 to Central Excise Authorities for items sold to Sisters Concerns. 

Regards

manjunath

1.  

[YAGAY and SUN]

Dear Manju Nath,

Please check the Central Excise Value Rule 8 ,9 and 10 in this regard.

Regards,

Team YAGAY & SUN

[Mahir S]

It is not mandatory to submit the CAS 4 certificate to the excise department, however they are to be kept ready and to be submitted only when the same are asked/called by the excise authorities.

[manju nath]

Thanks for your Reply. I understood that after Nov 2013 it is required to submit to Excise Authorities.  

AI Summary

CAS 4 submission: not mandatory for supplies to sister concerns but must be produced to excise authorities when requested.
CAS-4 certificate is not required to be filed proactively for supplies to sister concerns but must be prepared, retained and produced to excise authorities when requested; consult the Central Excise Value Rules for valuation treatment of related-party transactions and documentary requirements.