Duty reporting obligations: manufacturers must provide RG 23A extracts and evidence of input duty payment on demand. The amendment requires manufacturers of final products to submit monthly extracts of Parts I and II of Form RG 23A to the Superintendent of Central Excise and to make available, on demand by the proper officer, documents evidencing payment of duty on inputs; it also omits clause (ii) of sub rule (1) of rule 57H.
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Duty reporting obligations: manufacturers must provide RG 23A extracts and evidence of input duty payment on demand.
The amendment requires manufacturers of final products to submit monthly extracts of Parts I and II of Form RG 23A to the Superintendent of Central Excise and to make available, on demand by the proper officer, documents evidencing payment of duty on inputs; it also omits clause (ii) of sub rule (1) of rule 57H.
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