Principal inputs declaration required annually with monthly returns to report input receipt and consumption for manufactured excisable goods. Rule 9A requires manufacturers to file an annual declaration identifying principal inputs and quantities per unit of final product by 30th April (transitional date for 2004-05), to notify any proposed changes before or within fifteen days of change, and to submit monthly returns within ten days after each month reporting receipt and consumption of each principal input; the Central Government may exempt certain manufacturers, and 'principal inputs' are those whose cost constitutes not less than ten percent of total raw-material cost per unit.
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.
Principal inputs declaration required annually with monthly returns to report input receipt and consumption for manufactured excisable goods.
Rule 9A requires manufacturers to file an annual declaration identifying principal inputs and quantities per unit of final product by 30th April (transitional date for 2004-05), to notify any proposed changes before or within fifteen days of change, and to submit monthly returns within ten days after each month reporting receipt and consumption of each principal input; the Central Government may exempt certain manufacturers, and "principal inputs" are those whose cost constitutes not less than ten percent of total raw-material cost per unit.
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