F. No. 201/10/2015-CX.6
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
New Delhi, the 6th November, 2015
The Pr. Chief / Chief Commissioner of Central Excise (All)
The Pr. Chief / Chief Commissioner of Central Excise and Service Tax (All)
The Director General (Audit)/ DGCEI
Sub: Redrafting of CBEC’s Supplementary Instructions-reg.
The undersigned is directed to refer to the CBEC’s Supplementary Instructions on Central Excise which stipulates procedures to be followed on various procedural aspects w.r.t. registration, invoice systems, rebate procedure under exports, bonds/ LUTs etc. It may be noted that considerable time has elapsed since these instructions were last issued and several instructions have lost relevance due to changes in law/ procedures over the past few years.
2. In view of above, it is felt that the CBEC’s supplementary instructions need to be revisited and redrafted in light of changes in law/ procedures in the recent years. It has been therefore decided to distribute various chapters in the supplementary instructions amongst different zones. A thorough review of the chapter(s) allotted to the respective zone may be conducted at the zonal level. In this regard, please find enclosed the list of chapters allocated to various zones for compilation and redrafting. While redrafting the respective chapters, following points may be noted:
i. The language used while redrafting the chapters should be lucid and the contents therein may be made exhaustive for better understanding.
ii. The topics referred to under various chapters are only indicative in nature and respective zones may add further topics for sake of clarity and understanding, as deemed fit.
iii. All the changes made in the chapters assigned to the zones, at the time of drafting, may be made in track change mode vis-à-vis existing manual. A cleaner version (not in track change mode) may also be forwarded.
iv. All the relevant notifications, circulars and instructions related to different topics in the chapters should be incorporated at the end of each topic with specific reference to the issue dealt by the said notification/ circular/ instruction.
Under Secretary (CX. 6)