https://www.taxtmi.com/circulars?id=5 Where a refinery cannot identify at removal which consignments will qualify for end use exemptions, it may opt for Provisional Assessment, subject to documentary support of end user requirements, compliance with provisional assessment and bond procedures, submission of reconciliation within a fortnight of delivery, payment of duty on quantities cleared from the refinery with liability for any differential, and jurisdictional Commissioner monitoring to ensure timely finalisation; no post removal abatement for storage losses is permitted. en-us Tue, 04 Jan 2005 00:00:00 +0530 Wed, 24 Sep 2008 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5 Where a refinery cannot identify at removal which consignments will qualify for end use exemptions, it may opt for Provisional Assessment, subject to documentary support of end user requirements, compliance with provisional assessment and bond procedures, submission of reconciliation within a fortnight of delivery, payment of duty on quantities cleared from the refinery with liability for any differential, and jurisdictional Commissioner monitoring to ensure timely finalisation; no post removal abatement for storage losses is permitted. Circulars Central Excise Tue, 04 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5