Cir. No.127/38/1995-CX, dt. 22/05/1995
- Document type
- Circular
- Reference no.
- B
- Dated
SSI units to file declaration in prescribed form
Subject: Filing of declaration under Notification 13/92-CE(NT) as amended.
I am directed to invite your attention to Board"s letter F.No-333/33/93-TRU dated 17.3.94 wherein it was stipulated that SSI units having value of clearances less than Rs.30 lakhs need not file a declaration but can send a plain letter with name and address of manufacturer and description of excisable goods being manufactured by him by registered post to the Collector of Central Excise.
2. Instances have come to notice wherein registered letters received from SSI units Were found to contain, only blank papers instead of the requisite document/information, perhaps with a view to obtain a receipt from the post office which would suffice to fulfill the obligation regarding declaration but without actually giving the requisite information to the Department.
3. In view of the above, it is desired that in future all units who are exempted from registration under Rule 174 of Central Excise Rules, 1944 by virtue of Notification No.13/92(NT) dated 14.5.92, as amended, should file the required declaration in the prescribed format, with the Jurisdictional Assistant Collector and obtain a dated acknowledgment from him.
Sd/-
(I.P.Lal)
Deputy Secretary to the Govt. of India