Dear learned friends,
We are registered manufacturers under central excise. One of our customers who is not a central excise assessee insists that we must provide commercial invoice to them. They are apportioning the total excise duty charged in the invoice to each of items in the invoice so that the excise duty is added to the cost of each item propotionately. They are finding this process of apportioning difficult as our invoice consists of a number of items. In this context kindly clarify the following points.
1. Can a excise manufacturer issue a commercial invoice ((i.e) the rate of the item including the excise duty charged) to a person who is not registered under central excise besides the excise invoice?
2. Is the assessee claim for commercial invoice correct besides excise invoice?
Thank you in advance.
CAclubindia
