950827

CBR notification

The following is the text of the CBR notification:

S.R.O (I)/95: - In exercise of the powers conferred by sub-sections (8) and (9) of section 3 of the Central Excises Act, 1944 (I of 1944), read with section 37 thereof, the Central Board of Revenue, with the prior approval of Federal Government, is pleased to make the following rules, namely:-

THE FIXED AMOUNT OF CENTRAL EXCISE DUTIES RULES, 1995

1. Short title, application and commencement.-(1) These rules may be called the Fixed Amount of Central Excise Duties Rules, 1995.

(2) They shall apply to the manufacturers of goods specified in the Schedule who are covered by any of the notification specified in the said schedule.

(3) They shall come into force at once.

2. Definitions.- In these rules, unless there is anything repugnant in the subject or context, -

(a) "Act" means the Central Excises Act, 1944 (I of 1944);

(b) "Assistant Collector" means the Assistant Collector of Central Excise in whose jurisdiction the manufacturer's business is situated;

(c) "Association" means the respective association of the manufacturers duly recognised by the Federal Government;

(d) "Board" means the Central Board of Revenue;

(e) "Collector" means the Collector of Central Excise in whose jurisdiction the manufacturer's business is situated;

(f) "Joint Survey Committee" means the Joint Survey Committee constituted under sub-rule (3) of rule 3;

(g) "Manufacturer" means the manufacturer of goods specified in the Schedule;

(h) "Notification" means the Notification specified in the Schedule;

(i) "Schedule" means the Schedule to these rules; and

(j) "Superintendent" means the Superintendent of Central Excise in whose jurisdiction the manufacturer's business is situated.

(2) All other expressions used but not defined in these rules shall have the meaning assigned to them in the Act.

3. Declaration to be made:- (1) A manufacturer liable to pay fixed amount of central excise duty in accordance with any Notification shall make a declaration, in writing, to the Assistant Collector for the financial year 1995-96, within fifteen days of coming into force of these rules in the Form Annexed to these rules:

Provided that if a manufacturer has already made such a declaration under the Fixed Amount of Sales Tax Rules, 1995, he shall not be required to submit the declaration under these rules.

(2) A manufacturer who fails to file the declaration shall be punishable under the relevant provisions of the Act.

(3) The declaration shall be verified by a Joint Survey Committee comprising one nominee of the respective Association, an officer of Central Excise not below the rank of the Superintendent who shall be nominated by the Assistant Collector and the manufacturer or his nominee.

(4) The survey shall be completed within fifteen days of the receipt of the declaration:

Provided that the joint survey shall not be conducted in such cases where no addition, deletion or alteration of machinery has taken place as compared with the machinery declared and verified during the year 1994-95 through a joint survey and in such cases the manufacturer shall only file a copy of the last survey report and a declaration that his machinery remains to be in accordance with the findings of the survey report of year 1994-95.

(5) In case the declaration under sub-rule (3) is not made by the fixed date, the Assistant Collector shall himself get a joint survey carried out and issue a demand notice for payment of the fixed amount of duty within a week.

(6) The Association shall inform to the Collector, Assistant Collector and Superintendent, within one week of the coming into force of these rules, the names and detailed addresses of the commodity-wise representatives of the Association who shall be responsible for conducting joint survey in the jurisdiction of each Collectorate.

4. New factories:- (1) A manufacturer to whom these rules apply and who; intends to commence production during the course of the financial year 1995-96 for the first time may, at least fifteen days before such commencement, apply to the Board for grant of permission to pay the fixed amount of central excise duty under these rules.

(2) The application referred to in sub-rule (1) shall contain all the particulars of machinery installed and estimated monthly production of goods and in case the Board grants permission, the manufacturer shall facilitate the joint survey to be conducted within a week and shall also comply with other provisions of these rules.

(3) In case the Board refuses to grant permission, the manufacturer shall pay central excise duty on actual clearance basis.

5. Notice of demand:- (1) The Assistant Collector shall deliver to the manufacturer, within a week of the completion of the joint survey for the financial year 1995-96, a demand notice for the fixed amount of central excise duty payable annually and also state therein the amount payable as monthly instalment.

(2) In respect of such a unit where no joint survey is required, the Assistant Collector shall deliver to the manufacturer the demand notice within one week of the declaration made under rule 3.

6. The fixed amount of central excise duty and date of payment:- (1) The manufacturer shall deposit into the Government treasury under the proper head of account the monthly fixed amount of central excise duty payable by him on or before the 10th day of the month to which the fixed amount of central excise duty relates:

Provided that the fixed amount of central excise duty for the month of July 1995, and August 1995, if not already paid, shall be paid by the 30th August, 1995.

(2) The manufacturer shall, after depositing the monthly fixed amount of central excise duty due, produce a signed copy of the treasury receipt to te Superintendent by the 20th day of the month in which the payment was to be made.

(3) In case the manufacturer fails to pay the monthly amount of central excise duty by the due date, notwitstanding any other action which may be taken against him under these rules, the monthly amount of central excise duty alongwith the additional duty payable under section 3B of the Act, shall be recovered in the manner provided under section 11 of the Act.

7. Modification, additions and alterations:- (1) The manufacturer who as already made a declaration under sub-rule (1) of rule 3 may modify, alter or add any number of machines in the factory after giving to the Superintendent fifteen days prior notice, in writing, specifying therein the details of modifications, alterations or addition, as the case may be, of the machines.

(2) The declaration made by the manufacturer under rule 3, shall stand modified from the date of modification, alteration or addition of the machines and the modified declaration shall be verified in the manner specified in sub-rule (3) of rule 3.

(3) The Assistant Collector of Central Excise shall thereafter re-determine the fixed amount of central excise duty, in accordance with the rates specified in the Notification, and the manufacturer shall pay the re-determined fixed amount of central excise duty from the month during which such modification, alteration or addition, as the case may be, has been made.

8. Sale or transfer of machinery:- (1) The manufacturer shall, in case of sale of any machine to any other person, inform the address of the new owner to the Collector and the new owner of the machine shall be liable to pay the same amount of fixed amount of central excise duty and in the same manner as his predecessor was liable to pay.

(2) The manufacturer shall, in case of transfer of any machine to any other place, inform to the Collector the address of the place where the machine has been transferred.

(3) In case the manufacturer fails to do so, he shall continue to pay the fixed amount of central excise duty in respect of the machine sold or transferred by him.

9. Effect of deletion of machines:- Any reduction in number of machines by a manufacturer during the course of a financial year shall not require re-assessment of the fixed amount of central excise duty payable by him and he shall continue to pay the same fixed amount of central excise duty as determined earlier.

10. Abatement for closure:- No waiver from the fixed amount of central excise duty shall be allowed except on account of closure of the factory for a continuous period of at least fifteen days and subject to the following conditions:-

(i) The closure shall be reported, in writing, to the Collector, Assistant Collector and Superintendent within twenty-four hours;

(ii) the Assistant Collector shall get the closure verified within forty-eight hours of receiving notice by a joint survey committee comprising two nominees of the Collectorate and two nominees of the Association; and

(iii) after verification of the closure, the Assistant Collector shall submit the case to the Collector for formal approval of abatement for the period of closure.

11. Limitation for rebate, remission, refund, drawback or adjustment:- The manufacturer who is liable to pay the fixed amount of central excise duty under these rules shall not claim any rebate, remission, refund, adjustment or drawback of central excise duty under any provision of the Act or rules made thereunder.

12. Additional duty to be paid:- (1) If the fixed amount of central excise duty due is not paid by the due date under these rules the manufacturer shall, subject to any other provision of the Act, be liable to pay additional central excise duty provided for in section 3B of the Act.

Explanations:-

(1) For the purpose of calculation of additional central excise duty, the period of default shall be reckoned from the 11th of the month preceding the month to which the fixed amount of central excise duty relates; and

(2) for the purpose of this rule, the expression "duty due" includes the additional duty.

13. Penalty:- If any person, in connection with any matter of the fixed amount of central excise duty under these rules,-

(a) makes, signs, causes to be made or signed or delivers or causes to be delivered to an officer of central excise any declaration, notice, certificate or other documents whatsoever; or

(b) makes any statement in answer to any question put to him by an officer of central excise which he is required by or under the Act to answer;

Knowing or having reasons to believe that such document or statement is false in any material particular, he shall without prejudice to any other action be liable to a penalty not exceeding twenty-five thousand rupees or twice the fixed amount of central excise duty, whichever is greater.

14. Other rules may also apply:- The provisions the rules made under section 37 of the Act shall, in so far as are not inconsistent with these rules, apply to the manufacturers.

SCHEDULE

S.No. Name of goods Notification No.. and the date

(1) (2) (3)

1. Melamine crockery SR0. 611(I)/95, dated 2.7.1995

2. Plastic bags SR0. 621(I)/95, dated 2.7.1995

3. Plastic goods SR0. 615(I)/95, dated 2.7.1995 and

SR0. 616(I)/95, dated 2.7.1995

4. P.V.C. Pipe SR0. 612(I)/95, dated 2.7.1995

FORM

[See rule 3(1)]

DECLARATION BY A MANUFACTURER OF ............................................

1. Name of the factory..........................

2. Owner's name.........................

3. Address.................................

4. Telephone No. ..........................

5. Excise Licence No. ........................

6. Name and address of concerned Association ...........................

7. Membership No. of Association (if any)...........................

8. Total No. of machines alongwith the details of make, model and size as given below:

Variety or description

(i) Make

(ii) Model

(iii) Size

(iv) Complete description

(v) Number of machines

Grand total of machines:

9. Description of goods produced...........................

10. Monthly liability of the fixed amount of central excise duty....................

Date................ Signature of manufacturer

11. Remarks of the Joint Survey Committee.............................

It is hereby verified that declaration given above by the manufacturer in respect of S. No. 1 to 10 after the survey conducted by a Joint Survey Committee referred to in sub-rule (3) of rule 3 has been found true and correct.

Signature of nominee Signature of

of Association........... Central Excise Officer..............

Date............ Date..................

Signature of manufacturer of his nominee.....................

date.......................