last date of filling of ER-7.

[MEHUL ASHAR]

Respected Sir,

please let me know the last date of filling of  ER-7.

[YAGAY and SUN]

Rule (2A) (a) under Central Excise Rule, 2002,:-   Every assessee shall submit to the Superintendent of Central Excise, an Annual Installed Capacity Statement declaring the annual production capacity of the factory for the financial year to which the statement relates in the form specified by notification by the Board by 30th day of April of the succeeding financial year.

Dear Sir,

(a)  Is "Tea" among goods specified  for which Annual Install Capacity Statement in Form  ER-7 is required to be submitted under Rule 12(2A)(a) of Central Excise Rules 2002 ? 

(b) Can a factory / product having "nil" excise duty be called an "assessee" as defined under Central Excise Rules during the period of nil duty ?

(c) What is the Central Excise Notification No. and Date containing the list of - (i) good specified and (ii) goods exempted for submission of Form ER - 7 ?

Regards,

 

 

 

AI Summary

Annual Installed Capacity Statement filing under central excise rules requires timely submission; applicability to tea and nil-duty assessee queried.
Rule 12(2A)(a) of the Central Excise Rules, 2002 mandates that every assessee submit an Annual Installed Capacity Statement in the prescribed form to the Superintendent of Central Excise, declaring annual production capacity for the financial year; the statement is to be filed by the thirtieth day of April of the succeeding financial year, and queries arise regarding Form ER 7's applicability to tea, assessee status during nil-duty periods, and the notification listing specified or exempted goods.