Commercial invoice

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ANANDA VAIDYANATHAN

ACA

216 Points Posted on 22 May 2013

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.

Replies (2)

Z

Tax Consultation (US and India)

2970 Points Posted on 24 May 2013

You should not issue supplemantary invoice other than excise invoice,except for in case like price escalation or where excie invoice was not raised by reasons other than fraud etc.

Text of Rule 11 of CER 2002

The invoice shall be serially numbered and [shall contain the registration number, address of the concerned Central Excise Division,] name of the consignee, descripttion, classification, time and date of removal, mode of transport and vehicle registration number, rate of duty, quantity and value, of goods and the duty payable thereon.]