Dispatch of goods through more than one vehicle.

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Raman Ranjan Das (Querist)
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12 October 2012 Dear Experts,
For dispatch of goods through more than one vehicle, following points clarification is required.
1. In First invoice,for first lorry,total value will be shown and Excise duty will be paid on total value.
2. what vaule will be shown for rest invoices which are to be prepared for other trucks.
3. Is it compulsory to prepare excise invoices for all Lorry's.Can it go only,under the attested xerox copy.

U S Sharma

U S Sharma (Expert)
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14 October 2012 share origin and destination of goods and purpose why the goods are to be issued bulk in one invoice?
there are certain procedure, which can be exercised after the details in hand.

just to ascertain that each consignment is break of bulk consignment, you will have to make inventry of each vehicle and annexe a master inventory with all truck numbers.

share the details to discuss further.

Raman Ranjan Das

Raman Ranjan Das (Querist)
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14 October 2012 Material can not be loaded in assembled condition in a single truck because it is heavy machinery.so it will be send in dismanteled condition.

My question is:
1)is it compulsory to prepare excise invoice for each truck as per cicular no252/86/96-CX dated 16/10/96. Can we not send through xerox attested copy of parent invoice along with some challan.
2) is there any procedure for getting some approval from Excise officials

U S Sharma

U S Sharma (Expert)
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14 October 2012 special procedure is there in central excise manual page 63, chapter IV,

https://www.cbec.gov.in/cx-manual.pdf

Raman Ranjan Das

Raman Ranjan Das (Querist)
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15 October 2012 Dear Expert,

I have alreay gone through that rule.
As per this 63 no page. Invoice should be made truckwise.

Can we send on the basis of attested xerox copy.or is there any procedure to get special approval.

Please clarify

U S Sharma

U S Sharma (Expert)
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16 October 2012 procedure is already laid down, to make a composite invoice 1st, then make truckwise invoice under reference to parent invoice, under permission from the department.

if all trucks are moving in a convoy then you can send the goods under single invoice, as to ascertain all the goods by any officer at single time.

but if the trucks would go independent way, then procedure has to be maintained as per link above.

Raman Ranjan Das

Raman Ranjan Das (Querist)
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16 October 2012 Trucks will go at regular intervals. 1st truck will carry parent invoice.

Query

1. what value will be shown in all rest invoices.
2. Can rest trucks carry xerox attested copy of excise invoice.
2. Is there any procedure to approach Excise authority for getting special permission

Madhukar N Hiregange

Madhukar N Hiregange (Expert)
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16 October 2012 Trucks should be going together and not at regular intervals. There maybe a suspicion that the same are being removed without appropriate payment of duty.

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