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Central Excise -Declaration in respect of marketing pattern, discount structure etc. to be filed by an assessee under Rule 173C(3A) -Procedure regarding.

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....944 (Hereinafter referred to as "the said rules"), whereby an assessee is required to declare to the proper officer his marketing pattern, discount structure and any other particulars in the manner prescribed by the Board or the Commissioner of Central Excise at the beginning of each financial year and a fresh declaration thereafter in case there is any change in the declaration within the same financial year. 2. In exercise of the powers conferred by the aforesaid sub-Rule, the Board has decided that every assessee registered with the Central Excise Department under Rule 174 and working under provisions of Chapter VII- A of the said rules shall prepare giving complete information/ declaration in quarduplicate and submit original, d....

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....may be resorted to. The RT-12 Returns may be selected for detailed scrutiny under new Rule 1731. The provisional assessment may also be resorted to after strictly adhering to the provisions of the new Rule 9B, provided the order for the provisional assessment shall be made after obtaining the concurrence of the concerned Addl. Commissioner/ Deputy Commissioner, and provided also that such provisional assessment is finalised within a period of 3 months. 6. In case the declared value under rule 173C(1) is not accepted by the Department, action for re-assessment following the provisions of section 11A of the Act shall be initiated as contemplated under sub-Rule 4 of Rule 173C. 7. The first declaration shall be filed on or befor....

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....bsp;                        No - Under bond                                       _______                              _______                             &nb....

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....esses of the dealers/ distributors through whom the goods distributed. d) Give particulars of sole selling agents/ other agencies through whom goods distributed/ sold.III. Pricing Pattern:- A) For wholesale dealers/duyers- i) Is there any declared/ published price(s) at which excisable goods are normally sold to the wholesale buyers/ dealers? ii) whether the price to wholesale dealers is the same for dealers all cover the country or it varies on the basis of region/ territory/ State etc. iii) have you any system of giving Trade Discount(s) over the declared/ published prices to wholesale dealers/ buyers depending upon volume of sale etc.? iv) Is discount given on uniform basis for same volume of sa....

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...._____   _____   b) maintenance and distribution charges at the   depot etc. Yes   _____   _____   No   _____   _____  ii) Do your wholesale dealers/ buyers include persons / organisations where you or your partner or directors or their relatives are owners/ shareholders/ directors/  partners or others having overall control overall control over the affairs of those agencies?  Yes   _____   _____  No   _____   _____   iii) Are you collecting from your customers any advances/ deposits or other valuable considerations and whether these advances/ deposits etc. are adjuste....

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.... value for excise duty?  Yes  _____  _____  No  _____  _____  ix)        Do you charge any thing for special packing which you claim does not form part of the assessable value of the goods for duty purposes?    Yes  _____  _____     No  _____  _____     x) Do you charge/ bill separately or show separately in the invoice, for handing and forwarding charges over and above the  price taken for excise duty purposes? Yes  _____  _____ No  _____  _____  xi) Where you sell the goods on credit, have you any normal credit period? Whether you charge interest only for the d....