https://www.taxtmi.com/circulars?id=1792 Manufacturers of handmade unbranded biris (other than paper rolled) must file an annual declaration to claim an excise duty exemption; the declaration must include name, address, manufacturing process, prior year quantity, and job worker details in the prescribed format. Excise remains payable on branded biris and on unbranded biris not covered by the declaration. Only final packing/manufacturing principals must file; job workers on a job work basis are excluded. Verification visits are not to be made solely because a declaration was filed, though the Commissioner may authorize inquiry on credible intelligence of false declarations. en-us Wed, 28 Feb 2007 00:00:00 +0530 Wed, 24 Sep 2008 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1792 Manufacturers of handmade unbranded biris (other than paper rolled) must file an annual declaration to claim an excise duty exemption; the declaration must include name, address, manufacturing process, prior year quantity, and job worker details in the prescribed format. Excise remains payable on branded biris and on unbranded biris not covered by the declaration. Only final packing/manufacturing principals must file; job workers on a job work basis are excluded. Verification visits are not to be made solely because a declaration was filed, though the Commissioner may authorize inquiry on credible intelligence of false declarations. Circulars Central Excise Wed, 28 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1792