Issuance of excise invoice under rule 19

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Querist : Anonymous

Querist : Anonymous (Querist)

03 December 2015 Dear seniors,
Is it mandatory to issue excise invoice on clearance of goods under rule 19, plz give your valuable reply..

Regard
Aman singh

Dipesh

Dipesh (Expert)

03 December 2015 Rule 19 Export without payment of duty. -
(1) Any excisable goods may be exported without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, as may be approved by the Commissioner.
(2) Any material may be removed without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, for use in the manufacture or processing of goods which are exported, as may be approved by the Commissioner.
(3) The export under sub-rule (1) or sub-rule (2) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board.

Rule 11. Goods to be removed on invoice. -excisable goods shall be removed from a factory or a warehouse except under an invoice signed by the owner of the factory or his authorized agent

Querist : Anonymous

Querist : Anonymous (Querist)

03 December 2015 Sir my query still not resolved... as we all know on removal of excisable goods for export under rule 19. We have make commercial invoice and this commercial invoice will be duty & tax free, please tell me along with commercial invoice do we need issue excisable invoice also or not if yes in whom name this invoice will be make....

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