Cir. No.397/30/1998-CX, dt. 02/06/1998
- Document type
- Circular
- Reference no.
- E
- Dated
Physical-based Control - Limit on Visits by Inspectors/Range Supdt.
Subject: Production Based pattern of Control - Types & extents of Checks Instructions
I am directed to draw your attention to Board"s instructions contained in Circular No. 18/90-CX.6 dated 20.9.90 issued from F.No. 202/28/89-CX.6 on the above subject.
2. In these instructions, the Board had broadly spelt out the extent and frequency of checks to be conducted by the officers. After the issue of these instructions, many important changes have taken place in Central Excise Procedures such as abolition of approval of price list/classification list, introduction of modvat credit scheme relating to capital goods, self-assessment scheme, selective audit scheme, etc. In view of these changes, the Board feels that there is need for revising the instructions relating to frequency of checks to be conducted by the" Inspectors and Superintendents. It has been. decided that Inspectors posted in the Range should visit the units with the permission of the Superintendent once in a month only to conduct the prescribed PBC checks and the Range Superintendent should visit the unit once in two months only. For all other routing work, the units may be visited by the officers with the permission of the Assistant Commissioner.
3. There is no change in the instructions regarding visit to SSI units with the permission of the Assistant Commissioner.
4. Previous instructions issued on the subject should be deemed to have been modified. Please issue necessary order informing your staff as well as the trade regarding the revised instructions.
Sd/-
(P.K. Sinha)
Under Secretary (CX.6)