Rule 8A Point of taxation in other cases

When Point of taxation cannot be ascertained as per all other rules

Or

When date of Invoice or date of payment is not available

In these cases Rule 8A is applied and Point of Taxation determined by Central Excise Officer

Central Excise officer, may, require the concerned person to produce such accounts, documents or other evidence as he may deem necessary

and after taking into account such material and the effective rate of tax prevalent at different points of time,

shall, by an order in writing, after giving an opportunity of being heard, determine the point of taxation to the best of his judgment

 

Rule 8A Procedure by CEO (Central Excise Officer)

• Require, assessee(concerned person) to produce records and documents
• Checks documents and records
• Takes into account rates applicable at different dates
• Gives opportunity of being heard
• Pass written order determining Point of taxation