REGISTERED NO. D. 221

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 168]

NEW DELHI, FRIDAY, NOVEMBER 5, 1965/KARTIKA 14. 1887

Separate paging is given to this Part in order that it may be filed

as a separate compilation.

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

CENTRAL EXCISES

New Delhi, the 5th November 1965

TAX CREDIT CERTIFICATE (EXCISE DUTY ON EXCESS CLEARANCE)

SCHEME, 1965

G.S-R. 1636.—In exercise of the powers conferred by section 280ZE read with

section 280ZD of the Income-tax Act, 1961 (43 of 1961) and all other powers

enabling it in this behalf the Central Government hereby makes the following

Scheme, namely:—

1. Short title and commencement.—(1) This Scheme may be called the Tax

Credit Certificate (Excise Duty on Excess Clearance) Scheme, 1965.

(2) It shall come into force on the 1st day of December, 1965.

2. Definitions—(1) In this Scheme, unless the context otherwise requires,—

(a) "Act" means the Central Excises and Salt Act, 1944 (1 of 1944);

(b) "Board" means the Central Board of Excise and Customs constituted

under the Central Boards of Revenue Act, 1963 (54 of 1963);

(541 )

543

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

means the

Director of

Tax Credit (ExDorM

appointed under the Tax Credit Certificate (Exports) Scheme^ lJol;

(d) "certificate" or "tax credit certificate" means a tax credit certificate

referred to in section 280ZD of the Income-tax Act, 1961 (43 of

1961);

(0) "Circle Officer" means an officer of a rank not lower than Superinten-

dent of Central Excise who Is in supervisory charge of the Factory

Officer;

(f) "Factory Officer" means a Central Excise Officer as defined in the Act

who is in immediate char£e of the factory in which the goods are

manufactured or produced;

(g) "Form" means a form set out in Schedule II to this Scheme;

(h) "goods" means any excisable goods in respect of which a tax credit

certificate can be granted under this Scheme;

(1) "paragraph" means a paragraph of this Scheme and "sub-paragraph"

means a sub-paragraph of the paragraph in which the word occurs;

(j) "person" has the same meaning as in the Income-tax Act, 1961 (43 of

(k) "Bules" means the Central Excise Bules, 1944.

(2) All other words and expressions used herein and not defined, but defined

in the Act or the Rules, shall have the same meanings respectively assigned to

them in the Act or the Rules, as the case may be.

3. Goods and rates of tax credit.—Subject to the provisions of this Scheme, a

certificate shall be granted in respect of any class of goods specified in column

(2) of Schedule I to this Scheme and falling under the item specified in the

corresponding entry in column (3) thereof for the amount calculated at the rate

specified in the corresponding entry in column (4) of the said Schedule.

4. Computation of base-year clearances In certain cases.—When any person

begins to manufacture or produce any goods in a factory after the 1st day of

April in the base year, the quantum of goods deemed to have been cleared in

that year for the purpose of determining the amount of the certificate for or in

fespect of any relevant financial year, shall be one-half of the quantum of the

goods actually cleared during the period of twelve months commencing on and

from the date of first clearance of the said goods on payment of duty of excise

in accordance with the Act and the Rules.

5. Application for Issue of tax credit certificate.—(1) Any person eligible for

the grant of a certificate in respect of any class of goods may make an application

to the Central Authoritv in Form A in resnect of each financial year for which

he is so eligible and such application shall be accompanied by a Declaration in

Form B of the poods cleared or deemed to have been cleared in the base year

and the goods cleared in the relevant financial year, verified by the Factory

Officer and countersigned by the Circle Officer:

Provided that where any person owns more than one factory manufacturing

or producing the same class of goods, then the apDlieation in Form A shall be

accompanied by a Declaration in Form B in respect of each such factory for the

base year and the relevant financial year.

(2) Every application in Form A for a certificate for any financial year shall

be presented to the Central Authority on or before the thirtieth of June following

the last day of that financial year:

Provided that in the case of any factory commencing^{m a}™^{f R r t}"™

^ n n ^ "

ductlon of goods after the first day of April of 1he base war, the application m

Form A may be presented to the Central Auihorltv within ninety days of the

explrV Of twelve months from the date of first, rlonrance of such goods from such

factory in accordance with the Act and the Rules.

r<n TbP Central Authoritv may if satisfied that the applicant had sufficient

cau e \ o ? no?presenting the⁷applicationin Form A in time condone any delay

in presentinc the application for a period not exceeding sixty days,

SEC 3(i)]

THE GAZETTE Of INDIA EXTRAORDINARY

543

6. Grant of certificate.—(1) The Central Authority may, after making such

inquiry as it deems fit, by order determine the eligibility of the applicant for the

certificate and the amount thereof.

(2) Where the Central Authority is satisfied that the applicant is so eligible,

it shall grant the certificate in Form C for the amount determined by it under

sub-paragraph (1) and forward the same to the applicant together with a copy

of the order under that sub-paragraph.

(3) Where as a result of the inquiry, the Central Authority is satisfied that

the applicant is not eligible for the grant of the certificate, it may, by order and

sub-paragraph (1) and forward the same to the applicant together with a copy

of such order to the applicant,

7. Period for using amount of certificate.—The period referred to in the pro-

viso to sub-section (5) of section 280ZD of the Income-tax Act, 1961 (43 of 1861),

shall be a period of three consecutive financial years commencing with the

financial year in respect of which the certificate is granted.

8. Production of certificate before the Income-tax Officer.—(1) When a person

who has been granted a certificate in accordance with paragraph 6 desires to get

the amount of the said certificate adjusted or, as the case may be, refunded, he

shall produce the certificate along with a statement in Form D before the Income-

tax Officer who shall grant a receipt in respect thereof in Form E.

(2) The Income-tax Officer shall thereafter proceed to adjust or, as the case

mav be, refund the amount shown in the certificate, in accordance with 1he pro-

visions of sub-section (5) of section 280ZD of the Income-tax, 1S61 (43 of 1961).

9 Appeal.—(1) Any person aggrieved by an order of the Central Authority

passed under paragraph 6 may appeal to the Board against such i.rder.

(2) Every appeal

under

sub-paragraph

(1) shall be filed by the person

aggrieved within ninety days of the date on which the order sought to be appealed

against is served on him and in a case where the appeal is against an order

granting a certificate, it shall be filed within the aforesaid period and also before

the certificate granted is produced before the Income-tax Officer for such adjust-

ment or refund as is provided for in sub-section (5) of section 280ZD of the

Income-tax Act, 1981 (43 of 1961).

(3) Every appeal as aforesaid shall be in Form F and be accompanied by

a copy of the order appealed against and where a certificate has been granted by

the Central Authority, also by such certificate (in original) which shall be

retained by the Board and dealt with in accordance with such order as the Board

may pass under sub-paragraph (5).

(4) The Board may admit an appeal after the expiration of the period specified

in sub-paragraph (2) if it is satisfied that the appellant had sufficient cause for

not filing it within that period.

(5) The Board may, after giving the appellant a reasonable opportunity of

being heard, pass an order,—

(a) where the appeal is against an order rejecting the application for the

certificate,—

(i) confirming the order appealed against, or

(ii) setting aside the said order and directing the Central Authority to

grant a certificate for an amount to be specified therein, or

(ill) setting aside the said order and directing the Central Authority to

make a fresh determination under paragraph 6;

(b) where the appeal is against an order granting a certificate,—

(I) confirming the order appealed against, or •

(ii) varying the said order and directing the issue of a fresh certificate

for an amount to be specified therein in lieu of the certificate

already issued, or

(iii) setting aside the said order and directing the Central Authority to

make a fresh determination under paragraph 6, or

(iv) setting aside the said order and cancelling the certificate issued:

Provided that the Board shall not pass an order cancelling the certificate

issued or directing the issue of a

fresh certificate for a lesser

544

T H E GAZETTE OF INDIA EXTRAORDINARY

[PAfcT II-

amount than that for which the certificate was originally granted,

unless the appellant has been given a reasonable opportunity of

showing cause specifically against such cancellation or direction.

(8) Where the Board confirms an order granting a certificate, it shall return

the certificate to the appellant and where it passes any other order, it shall cancel

the certificate.

(7) The Board may, before

disposing of any

appeal,

make such further

inquiry as it thinks fit or direct the Central Authority to make such inquiry and

report the result thereof to the Board.

(8) The Board may, where it considers it necessary so to do, require the pre-

sence of the Central Authority at the time of the hearing of the appeal.

(9) A copy of the order passed under sub-paragraph (5) shall be given to

the appellant.

10. Modification of orders and certificates under certain circumstances.—(11

Clerical or arithmetical mistakes in any orders passed by the Central Authority

under paragraph 6 or by the Board under paragraph 9, or errors arising therein

from any accidental slip or omission

may, at an^

time, be coi reeled by the

Central Authority or the Board, as the case may be, either on its own motion or

on application by the person in relation to whom the order was passed.

(2) I f -

(i) the Board has reason to believe that, by reason of the omission or

failure on the part of the person to whom a certificate

has been

issued under this Scheme to disclose fully and truly all material

facts necessary for making a correct determination under paragraph

6, the certificate has been issued for an amount in excess of the

amount for which the certificate should have been issued, or

(ii) notwithstanding that there has been no omission or failure as mentioned

in clause (i) on the part of such person, the Board has, in conse-

quence of Information received by it or otherwise, reason to believe

that the certificate has been issued for an amount in excess of the

amount for which the certificate should have been issued,

it shall, after making such inquiry as it deems fit, cancel the certificate already

issued and either direct the issue of a fresh certificate for an. amount to be

specified therein in lieu of the certificate already issued, or direct the Central

Authority to make a fresh determination under paragraph 6.

(3) No order under sub-paragraph (2) shall be made unless the Board has

given notice to the person to whom a certificate was originally issued of its

Intention so to do and has allowed such person a reasonable opportunity of being

heard.

(4) The Central Authority or the Board may recall the certificate immediately

on commencement of action under sub-paragraph (1) or sub-paragraph (2) or

at anytime thereafter and the

certificate so recalled

shall be dealt with in

accordance with such order as may be passed under that sub-paragraph.

(5) Where hi pursuance of action taken under sub-paragraph (1) or sub-

paragraph (2), it is found that the amount for which a certificate was originally

issued to a person is in excess of the amount finally determined, the Central

Authority may set off the amount of such excess against the amount of any other

certificate which has become due to the same person.

(6) Where at any time after action has been initiated under sub-paragraph (1)

or Bub-paragraph (2), the Central Authority or the Board finds that the relevant

certificate has already been produced before the Income-tax Officer and that—

(1) no adjustment or payment has been made in pursuance of sub-section

(5) of section 280ZD of the Income-tax Act, 1961 (43 of 1961), it

may recall the certificate and deal with it in accordance with the

order under either of the said sub-paragraphs;

(ii) a part of the amount covered by the certificate has been adjusted and

the payment of the balance has not been made under the provisions

of the said sub-section, It may cancel the certificate in t.o far as it

relates to the amount of such balance and thereafter, where

ncces-

lary, issue or cause to be issued a fresh certificate hi accordance

•with the order under either of the said sub-paragraphs;

Sic. 8(1)]

THE GAZETTE OF INDIA EXTRAORDINARY

543

(iil) the whole of the amount covered by the certificate has been adjusted

or paid under the aforesaid sub-section, or in a case falling under

clause (ii) the amount already adjusted is in excess of the amount

finally determined under the order aforesaid, the Central Authority

may on its own motion or, as the case may be, if so required by the

Board, forward to the Income-tax Officer an authorisation in Form

G for an amount equal to the sum by which the amount of the

certificate originally

issued, or as the case may be, the

amount

adjusted, exceeds the amount finally determined and on receipt of

such authorisation, the Income-tax Officer

shall serve upon the

person a notice of demand under section 156 of the Income-tax Act,

1961 (43 of 1961) for the amount specified therein as ii it were a sum

payable in consequence of any order passed under the said Act and

all the provisions of the said Act shall apply accordingly-

11. Devolution or transfer of right in or title to certificates.-—(1) Where by

reason of incapacity, insolvency or any other cause, an individual is unable to

claim or receive a certificate to which he is eligible under this Scheme or to

claim adjustment or refund of the whole or part of the amount of a certificate

granted to him, or where an individual entitled to claim or receive a certificate

or as the case may be, to claim adjustment or refund as aforesaid, dies, his

guardian or the receiver, or legal representative, as the case may be, may claim

or receive such certificate, adjustment or refund, for the benefit of such indivi-

dual or his estate in accordance with the provisions of this Scheme as if the

person claiming or receiving were such individual and all the provisions of this

Scheme shall apply accordingly.

(2) Where by reason of dissolution thereof, any firm or association of .sersons

or body of individuals is unable to claim or receive a certificate to which it is

eligible under this Scheme, or to claim adjustment or refund of the whole or

part of the amount of a certificate granted to it, the persons who were its partners

or members immediately before its dissolution, may claim or receive such certi-

ficate, adjustment or refund, for an amount calculated in accordance with

the

proportion in which they were entitled to share the profits immediately before

such dissolution and all the provisions of this Scheme shall apply acr-ordmtjly as

if every such person were the person eligible for such certificate, adjustment or

refund, as the case may be, in so far as It relates to such share.

(3) Where a Hindu Undivided Family eligible for grant of a certificate or for

the adjustment or refund of the whole or part of the amount thereof is partitioned

(whether totally or partially) and an order has been recorded by the Income-tax

Officer under sub-section (3) of section 171 of the Income-tax Act, 1961 (43 of

1961) in respect of such family, every member thereof may claim 01 receive such

certificate, adjustment or refund calculated in accordance wilh the proportion

in which they were entitled to share the assets of the family at the partition and

all the provisions of the Scheme shall apply accordingly as if such member were

the person eligible for such certificate, adjustment or refund, as the case -nay be,

in so far as it relates to such share.

12. Service of notices, orders and certificates.—All notices, orders and certi-

ficates issued by the Board or the Central Authority under this Scheme may be

addressed and served in the manner specified in section 282 of the Income-tax

Act, 1961 (43 of 1961) for the service of notice,

13 Power to obtain information from Central Excise Officers.—For purposes

of any inquiry under this Scheme, the Central Authority or the Board may require

officers of the Central Excise Department to furnish any information, return or

report which the Central Authority or the Board may consider necessary.

14. Issue of duplicate certificate.—(1) In the event of loss or destruction of a

certificate the amount shown whereon has not already been adiusted or refunded

by the Income-tax Officer under section 280ZD of the Income-tax Act, 1961 (43

of 1961), the Central Authority may, on application made to it and after making

such inquiry as it deems fit, issue a duplicate of such certificate:

Provided that no such application for a duplicate shall be entertained after

the expiry of one year from the date of the original certificate.

(2) Where a duplicate has been issued under sub-paragraph. (1), it shall

bear the following endorsement in red Ink, namely, "Duplicate-Valid

only if the

original has not been acted upon"; and the original certificate, if and when dis-

covered or produced thereafter, shall be of no effect,

shall be cancelled and

returned to th« Central Authority.

546

THE GAZETTE OF INDIA £X^£i!\ORDINARY

[PMI II-

SCHEDULE I

(Ste Paragraph 3)

(I)

(1)

(3)

(4)

(5)

Class of good

Soda Ash

Caustic Soda whether in solid form or in flake* or in

the form of Jyc.

Paper, all sorts, other

than (i) newsprint, and (ii)

boards, including paste board, mill board, straw

boardj pulp board, card board and coated board.

Explanation :—

Newsprint referred to above shall be deemed to be

paper containing mechanical wood pulp amounting

to not less than fifty per cent of ita flbtc content.

Newsprint referred to in LS. NO. 3

Cement, all varieties.

Item No.

in the

First

Schedule

to the

Act

(3)

14A

14B

Rate, being the

percentage of duty

of excise payable

on the quantum of

goods cleared in the

relevant financial

year in excess of

die quantum cleared

or deemed to have

been cleared in the

base year

(4)

20%

15%

25%

SCHEDULE II

FORM A

(Sea paragraph 5)

Central Excise Circle

Income-tax Circle

Application for Tax Credit Certificate on gxcess Clearance made during the

Financial Year

1. Name and address of the manufacturer or

producer,

2. Statin

(whether individual, firm, etc.)

3. Description ef go*ds.

Sic, l(t)]

Tttl CAZITT1 OF INDIA IXTSLAORIHNAItT

547

4. Particulars of factories and clearances.

(A declaration in Form B should be attached In reipect of each factory)

SI.

No.

Name and location

of the factory

Total

Base year

Clearances

during the

bate year

A-

Clearances

during the

financial year

Excess (+)

or shortfall

C-)

Remark!

5. Rate at which the tax credit certificate

admissible.

6. Amount for which the tax credit certificate

is claimed.

(where necessary, a worksheet showing detailed calculations in respect of each factory should

be attached.)

I/We declare that,—

(i) to the beat of my/our knowledge and belief, the information given above is true and

complete;

(ii) I/We have not omitted particulars of any factory manufacturing

•

(description of goods)

and owned by me/us ;

(iii) I/We have not so far lodged any claim for tax credit certificate in respect of

clewed by any of the aboVte factories during

(description of goods)

the financial year

•

(iv) I/We have understood the provisions contained in the Tax Credit (Excise Duty

on Excess clearance) Scheme, 1965 and agree to abide by the same; arid

(v) I/We am/are «ware that any certificate panted to me/us or refund or adjustment

allowed in pursuance thereof shall be subject to the provisions of the said Scheme,

and in particular paragraph 10 of the said Scheme, and agree to abide by it,

•(Signature)

place

Full Name

• —

Date

Status in relation to the manufacturer M

producer

—

The declaration shall be signed by the person empowered to sign and verify a return of income

in accordance with section 140 of the Income-tax Act, 1961. The capacity in which the decjarai

tlon is signed should be indicated, for eicamplej individuals, firm, etc,

548

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[*A»T I I -

ORIGINAL

DUPLICATE

FORM

(5«« p»ragraph|5)

Central Excise Sector/Range—

Central Excite Circle

(Declaration of Excesi clearance)

1. Name and location of the factory.

2. Central Excise licence No.

3. Description of goods and tho Central Excise

Tariff item and sub-Item under which they are

assessable.

4. (a) Base year.

(b) Dates of commencement of production

and first clearance In the case of factories

governed by paragraph 4.

3. Relevant financial year for which tax credit

certificate is claimed.

6. (a) Clearances made during the base-year—

(i) for home consumption

(ii) for export

(ill) Total.

(b) (In the case of factories governed by

paragraph 4). The quantum deemed to

have been cleared during the base-year,

as arrived at in terms of that paragraph,

7. Clearances during the relevant financial year—

(i) for home consumption-^

(a) quantity cleared

(b) amount of duty paid

(ii) for export—

(a) quantity cleared

(b) duty payable if the entire quantity

cleared for export had been cleared

for home consumption.

(iii) Total

quantity cleared.

Excess or short-fall in clearances

Column 7(111) minus column 6(a) (iii) or 6(b)

»s the case may be.

9. Date on which the quantum cleared during

the

base-year was exceeded during the

relevant financial year.

10. Effective

rate(s) of basic

Central Excise

duty applicable to the above factory from

time to time during the relevant financial

year.

Stc 4(t)0

THE GAZETTE OF INDIA EXTRAORDINARY

11.

Remark*.

I/We declare that to the best of my/out knowledge and belief, the information given above

is true.

Place.

Signature*

Date.

Full name

Status in relation to the

manufacturer or

producer

Countersigned

Verified with Central

Excise record* and

found correct.

Circle

Officer

Factory Officer of

Central Excise.

•The declaration shall be signed by the person empowered to sign and verify a return of

Income in accordance with section 140 of the Income-tax Act, 1961. The capacity in Which the

declaration is signed should be indicatedj for example, individual, firm etc.

COUNTERFOIL

FORM C

FOIL

FORM C

(See paragraph 6)

TAX CREDIT CERTIFICATE (EXCISE

T. \X CREDIT CERTIFICATE )EXCISE

DUTY ON EXCESS CLEARANCE)

NATIONAL EMBLEM

GOVERNMENT OF INDIA

GOVERNMENT OF

INDIA

Certificate not negotiable.

Book

No.

Voucher No.

Book No.

Voucher No.

Office of the Director of Tax Credit (Exports),

OFFICE OF THE DIRECTOR OF TAX

New Delhi.

CREDIT (EXPORTS), NEW DELHI.

1. Certificate issued

Whereas

•

(name and address of

to—.

•—1

1—1—1—1—1—.

has /have

(name and address)

the manufacturer or producer)

cleared during the financial year

Amount of tax credit certificate Rs

from

his/their

factories)

mentioned

below

of-——

Reference No.

(Quantity)

(description

Description of .goods———

in excess of the

of goods )

financial year in respect ~>f which the certi- quantum of the said goods cleared or deemed

ficate has been granted

to have been cleared from the said factory

(ies) during the base year:

Name and location of the factory(ies)

6.(a)

Quantity of excess clearance

(b) duty payable thereon

Rate of tax credit

And wherea* the duty of *xd«e payable on

the Mid good* cleared in excess amounts to

. ,.

(Rupees

)•

Audit

Certificate examined and found correct.

And whereas he is/they are entitled to a tax

credit »t the rate of

per

cent on th« said sum under section 280

ZD of

die

Income-tax Act, 1961 te«d

with the Tax Credit

Certificate ^exdic

Duty on £w»w OeMftnee}Scheme, 1965:

(Auditor)'

550

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II-

Now, therefore, he is/they are hereby granted

a tax credit certificate for Rs

(RupceB

)

under the afoiesaid provisions.

L Jrector of Tax

Credit

(Exports)"

Sea

New Delhi.

Place

Date

FORM D

(SM paragraph S)

Form of Application

for Adjustment

or Refund

of the Amount

of the

Certificate.

The Income-tax

Officer,

Sir,

I/We hereby apply for adjustment and/or refund of the amount of the certificate granted to

me/us under section 280 ZD. The following particulars arc furnished herewith :

(1) Name and address in full.

(2) Status (whether individual, H.U.F., Company

etc.)

(3) G.I.R. No.

(4) Financial year in respect of which the

certificate his been granted.

(5)

Serial No. and date of the certificate.

(6) Designation of the competent officer who i«sued

the certificate.

(7) Amount of the certificate.

(8) Details showing amount used for the pur-

poses specified in the proviso to sub-section

(5) of Section 280 Z p :

19 -19

19 -.19

Total

(i) Amount used for repayment of loans taken

from any financial institution notified by

the Central

Government. (Details aa per

Annexure).

(ii) Amount used for the acquisition of any

capital asset in India including the construc-

tion of any building, for the purposes of

the business. (Details as per Annexure).

(iii) Amount used for

redemption of deben-

ture!. (Detaili as per Annexure).

T o U l

' ^

—

— .

I/We hereby declare that what it stated in this application is correct,

Date -. . . — . . .

Signature

—

•

—

•

Sfcc 3(1)]

THE GAZETTE OF INDIA EXTkAottDjNARY

5jt

FORM E

See paragraph 8)

Receipt for Certificate Produced before the

Income-Tax

Officer,

Received from

.—.

•

—

(name and address)

Tax Credit Certificate Book No.^

• -Voucher No.

dated

issued by the Director of Tax Credit (Exports), New Delhi, for Rs,

,——« ~

(Signature of Income-tax Officer)

Place

Date

COURT FEE

STAMP

FORM F

(Set paragraph 9)

Appeal to the Central Board of Excise and Customs, New Delhi

1. Name and address of the applicants),

2, No. and date of the order appealed against.

Date on which the order appea'ed against

wai served on the appellants).

Explanation for delay if the appeal has not

been filed within the time-limit specified

in sub-paragraph (2) of paragraph 9.

5. No, and date of the certificate in respect

of which the appeal is made.

6. Description of goods (with relevan. serial

number in Schedule I).

Base^Year,

8. Quantity cleared or deemed to have been

cleared during the Base year.

9. Relevant financial year.

10.

Quantity cleared, during the relevant financial

year.

11. Whether personal hearing is desired.

12.

'Grounds of

appeal

*If the space provided herein is insufficient,

separate enclosures may be used for the

purpose.

jj^

THE GAZETTE OF INDIA EXTRAORDINARY

[PART II—Sic. 3(1)]

13, Relief claimed in Appeal.

A copy of tho ordtr appealed against -hewing oourt fee stamp of

•

palsc

and the Certificate

in original bearing Book No. •

Voucher No, —

dated

• " -

"—in respect of which the appeal is filed, are attached.

(Signature of appellant)

Verification

I/We theappDcant (s) do hereby declare that what is stated above is true to the best of my/our

information and belief.

Plac* '•"'''

—

(Singature of the Applicant)

Date—

Full Name

—

Status in relation to the manufacturer or

producer

•

NOTE :—The form ot appeal as completed above should be in duplicate.

TORM

[See paragraph io(6)(iii)]

Authorisation

by the Director 0/ Tax Credit

{Exports)

N >,w Delhi.

he Income-tax Officer,

Whereas tax credit certificate Book No

Voucher No.

dated

for an amount of Rs.

(Rupees

)

has been granted to

.—under paragraph

(Name and address)

m^,

6 of the Tax Credit Certificate (Excise Duty on Excess Clearance) Scheme, 1965 and the amount

of the said certificate has been adjusted and) ir paid ;

And whereas, in accordance with the deiermination under paragraph 10 read with paragraph

6 of the said Scheme, the amount adjusted and/or paid is not due/exceeds the amount determined

as aforesaid

by Rs.

{Rupees)

—

);

Now, therefore, you arc hereby authorised under paragraph io(6)(iii) of the said Scheme to

realise the amount of Rs.

(Rupees

)

from-

in accordance with the said provision.

place

Director of Tax Credit (Exports) New Delhi.

Date and seal

[No. 177/65.]

B. N. BANERJEE. Addl. Secy.

P»INTM> IN INDIA BY THE GENERAL

MANAGER, COVBRNMINT OF INDIA FKEM,

WfW

M3-HI ANB rVBUWED

BY TH1 MANAGER OT PUBLICATIONS, DELHI,

I9dS