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
