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    <title>last date of filling of ER-7.</title>
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    <description>Rule 12(2A)(a) of the Central Excise Rules, 2002 mandates that every assessee submit an Annual Installed Capacity Statement in the prescribed form to the Superintendent of Central Excise, declaring annual production capacity for the financial year; the statement is to be filed by the thirtieth day of April of the succeeding financial year, and queries arise regarding Form ER 7&#039;s applicability to tea, assessee status during nil-duty periods, and the notification listing specified or exempted goods.</description>
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