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As such removal

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(Querist)
21 December 2016 Sir,

If any raw material item purchased by an manufacturer from the Dealer if it is not suits for his manufacturing works, can the manufacturer sale the same to his customer under AS SUCH REMOVAL. If yes manufacturer has raise the separate invoice for the said item under Rule 3 (5) A?

Please confirm.
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Arun Kumar Singh

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Arun Kumar Singh (Expert)
07 January 2017 Yes, you need to prepared the separate invoice for as such removal of goods and show the duty as such.
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