Cir. No.54/54/1994-CX, dt. 06/09/1994
- Document type
- Circular
- Reference no.
- A
- Dated
RT 12 (monthly) assessment.
Subject:- Recommendation of Rekhi Committee-assessment of monthly RT-12 Returns.
I am directed to say that one of the points recommended by the Rekhi Committee is that while assessing the monthly RT-12 Return, thee Superintendent of Central Excise should be bound to follow the approved classification list. The "inquiry" to be made by him as envisaged in Rule 1731 dos not extend to a review of the approved classification list.
2. The recommendation has been examined by the Board. It has been decided. that the Range Officers should follow the approved Classification Lists while assessing monthly RT-12 Returns.
3. Trade & field formations may be suitably informed.
Sd/-
(I.P. Lal)
Deputy Secretary