Monthly return requirement for concessional imports mandates detailed reporting of receipts, consumption, manufacture and stock balances. Amendment mandates submission of a prescribed monthly return to the Assistant Commissioner or Deputy Commissioner of Central Excise by the tenth day of the following month, recording for each imported good the opening balance, receipts, total, quantity consumed for the specified purpose, closing balance, goods manufactured, and export particulars where applicable, with separate entries for each variety and a signed declaration certifying conformity with factory records and the Rules.
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.
Monthly return requirement for concessional imports mandates detailed reporting of receipts, consumption, manufacture and stock balances.
Amendment mandates submission of a prescribed monthly return to the Assistant Commissioner or Deputy Commissioner of Central Excise by the tenth day of the following month, recording for each imported good the opening balance, receipts, total, quantity consumed for the specified purpose, closing balance, goods manufactured, and export particulars where applicable, with separate entries for each variety and a signed declaration certifying conformity with factory records and the Rules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
