Trade Notice No. 04/2012 – Central Excise/SH
Dated Shillong, 28th February’ 2012.
Subject: - Filing of the return by the manufacturer of processed yarn, unprocessed fabrics and ready made garments.
Attention of the members of Trade, Industry and all others concerned are hereby invited to the Board’s Circular No. 959/02/2012-CX issued under F.No. 201/06/2010-CX.6 dated 18th January’2012 on the above subject.
2. Notification No.31/2011-Central Excise (NT) dated 30.12.2011 has been issued to amend Notification. 16/2011-Central Excise (NT) dated 18th July 2011. Entry (D) has been added stating that manufacturers covered by second proviso of Rule 12(1) of Central Excise Rules, 2002 i.e. manufacturers of processed yarn, unprocessed fabrics and readymade garments shall file return in new ER-3 Form for the quarter 1st October’2011 to 31st December’2011. Simultaneously Rule 12(1) of Central Excise Rules, 2002 is being amended by Notification No.32/2011-Central Excise (NT) dated 30.12.2011 omitting second proviso of the said rule w.e.f. 31.01.2012.
3. Consequent to these amendments :-
(i) The assesses covered by second proviso of Central Excise Rules, 2002, i.e. those engaged in the manufacturing of processed yarn, unprocessed fabrics and readymade garments as specified shall file Central Excise Returns on monthly basis under ER-1 Form pertaining to the month January, 2012 (to be filed in February, 2012) onwards.
(ii) Such assesses shall file Central Excise Return in the revised ER-3 Form for the activities undertaken during 1st October, 2011 to December, 2011. This revised ER-3 form is not substantially different from the earlier ER-3 Form.
Board Circular No.959/02/2012-CX
Issued vide F.No.201/06/2010-CX.6, Dated 18th January’ 2012.
Disclaimer: Though care has been taken to reproduce the text in its original form, in case of any inadvertent mistake, the above mentioned circular may be referred to.
(Anil Kumar Gupta)