Circular No 513/9//2000-CX

6 · 1 The information regarding the last invoice issued and the closing balance of the stocks held by the assessees at 6.00 PM on the day preceding the Budget Day, should be furnished by hand by the assessees in the Range Office in cases where their factories are located at the Range Headquarters. Other assessees whose factories or warehouses are situated away from the Range Headquarter may be given an option to send the declaration either by hand on 28.02.2000. Arrangement should also be made in the Range Office to issue acknowledgments for all such receipts in case of hand deliveries. In cases where the information is sent through telegrams, the assessee should be advised to keep with them the receipts of the telegram sent by them so that these are avilable for inspection; wherever felt necessary by the proper officer:

6 · 2 Provisions of rule 223B may not be invoked in respect of the manufacturers working under compounded levy scheme. They are already exempt from the provisions of rule 224.

7 · 1 Application in relation to goods which are not yet in existence may be accepted (acknowledged) in the following situations, namely -

1 · _ for removal of goods which are utilised within the same factory for further manufacture, or which are cleared to an adjacent factory as an act of continuous process; 2. in respect of factories having round-the-clock dispatches, for example, cement factories and major steel plants, their dispatches being dependent on allotment of railway wagons, carrying capacity of the wagons and the movement of the loaded wagons by the railways; 3_ for petroleum products cleared through pipelines and petroleum products required for refuelling coastal and foreign going vessels and air crafts; 4_ in cases where excisable goods cannot be strored for long or are not capable of being stored; 5. in cases of clearances necessary to maintain essential services; and 6_ in respect of removal for exports_

7 · 2 In the above situations, with regard to goods which are yet to come into existences as well as goods which are already in existence, it may be difficult for an assessee to accurately foresee the quantity of goods likely to be removed by him on the Budget Day' for purposes of submitting advance applications of removal on the working day preceding the Budget Day: In such cases, the Commissioner may permit the assessee to furnish in advance, a provisional application for removal for the approximate quantity of goods likely to be removed on the Budget Day: However, such assessee furnish on the day" following the Budget Day the final application for removal of the exact quantity of goods removed. 8_ In respect of relaxations granted in terms of para 7 above, a report should be sent to the Ministry for information indicating the names of the assessees, the names and quantities of commodities involved and the reasons for granting the relaxations:

10 · Before granting the relaxation as under para 7 and 9 above, Commissioner should satisfy himself not only as to the bonafides of the case but also see to it whether it is a deserving case. The power to grant such relaxation should be exercised by the Commissioner himself. In the Commissionerates where no regular Commissioner has been posted and which are under the charge of a Commissioner holding additional charge, the Additional Commissioner/Joint Commissioner may grant relaxations in such bona fide and deserving cases_ But relaxations thus granted should be brought to the notice of the Commissioner concerned and his approval should be immediately taken 11_ In respect of relaxations/permissions granted in terms of para 9 above, Commissioner should send a report to the Ministry within a week of the presentation of Budget regarding the relaxation granted by him and obtain the Central Government's ex-post-facto approval The report should, inter-alia, state names of the assessees, description and quantity of commodities involved, reasons for granting the relaxations, whether there was any enhancement of the rate of duty and if so, the details of recovery of the differential duty, and reasons for non-recovery of differential duty, if any: 12. Trade and field formations may be suitably informed. Declaration of Stock Etc. on Pre-Budget Day by Manufacturer working under Self Removal Procedure

1 · Name of the assessee 2. Registration No 3. Commodity