Annual Installed Capacity Statement:

Every assessee shall submit to the Superintendent of Central Excise, an Annual Installed Capacity Statement electronically declaring the annual production capacity of the factory for the financial year to which the statement relates by the 30th April of the succeeding financial year. The statement shall be filed in Form ER-7 [Rule 12(2A)(a)].

Manufacturers exempt from submission of Annual Installed Capacity Statement [Subrule (2A)(b)]: Central Government may specify assessee or class of assessees who may not require to submit such an Annual Installed Capacity Statement. In this regard, the Central Government has exempted the assessees, from the submission of the Annual Installed Capacity Statement, who manufacture the following goods, namely, –

(i) biris, manufactured without the aid of machines falling under tariff item 2403 10 31.

(ii) matches manufactured without the aid of power falling under heading 3605.

(iii) reinforced cement concrete pipes falling under heading 6810.