Circular No. 54/54/94-Central Excise
dated 6/9/94
F.No.224/9/94-CX-6
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs, New Delhi
Subject : Recommendation of Rekhi Committee assessment of monthly RT-12 Returns-Reg.
I am directed to say that one of the points recommended by the Rekhi Committee is that while assessing the monthly RT-12 Return, The 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 does 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 and field informations may be suitably informed.
