You are viewing the translated version of इजाजतपत्रवालाको काम तथा कर्तव्य.
Rule 13
Duties and Duties of Licensee
(1) The work and duty of the licensee to produce excise goods shall be as follows:-
(a) The details to be submitted in accordance with this rule and in the format prescribed by the Department of Customs should be submitted to the Excise Officer within the 25th day of the month after the issue of the goods in the case of goods and the issuance of the invoice in the case of services.
(b) To record the details of the goods produced, sold and distributed in the daily book and to show the said book to the excise officer or the employee appointed by him during the inspection,
(c) To send the sample of the produced goods to the office for verification by the Excise Officer or the employee appointed by him,
(d) Get the details of the goods kept in the warehouse verified by the Excise Officer or the employee assigned by him and keep a copy of the same.
(2) The work and duty of the licensee to provide excise goods service shall be as follows:-
(a) Keeping invoices for the services provided and accounting for them on a daily basis,
(b) To carry proof of purchase or purchase invoice of excise goods used in providing excise services,
(c) To provide documents as per Clause (a) when requested by the Excise Officer or the staff assigned by him.
(3) The duties and duties of the licensee for importation of excise goods shall be as follows:-
(a) In case of importation of excise goods, the invoice should be submitted to the excise officer or the employee assigned by him,
(b) In case of importation of goods subject to excise duty by means of a bill of lading, details of the goods, classification of goods for customs purposes, unit price and quantity of each item should be submitted to the excise officer.
(4) The license obtained by the licensee shall be kept at his place of business in such a way that everyone can see it.
(5) ………………..