Filing of declaration consequent on abolition of Classification List - In - struction regarding

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....ides for filing of a declaration of goods produced or manufactured by an assessee. In order to secure uniformity and to carry out proper checks in this regard, the following instructions are issued :- 3. Assessee shall file the declaration as per Proforma enclosed with the Range Superintendent in quadruplicate by 15th May, 1995 (or within reasonable time thereafter) initially and, thereafter, at the beginning of each financial year. He should file a fresh declaration as and when there is a change in the rate of duty or tariff classification in respect of the goods manufactured by him or whenever a new item is intended to be manufactured and not contained in the declaration already filed. The correctness and completeness of the declaration ....

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....d the Superintendent's report thereon. In case the information contained in the declaration is found to be incomplete or incorrect, the Assistant Collector may cause necessary enquiry and also require any person to produce or deliver any document or thing relevant to the enquiry. He may visit the manufacturing unit and also examine any person acquainted with the facts and details of the goods/manufacturing process in question or with the particulars declared in such documents or other records in the manner provided in Section 14 of the Central Excises and Salt Act, 1944. 7. The Divisional Assistant Collector may order provisional assessment in case the declaration is found to be incorrect or incomplete or if he is unable to complete inquir....