Dispatch documentation

Hi,

Can someone suggest if there is a detailed documentation/manual/book for dispatch procedures of materials in compliance with Central Excise and VAT Act. for the following transactions.

1. Regular sale of goods from Karnataka to within Karnataka and outside Karnatka as well as Exports and deemed exprots.

2. Procedure for movement of goods on demo and return basis, where the other party who will view the demo, willnot issue documents.

3. Branch transers of goods from Karnataka HO to its branch offices.

4. Spares/Warranty replacements where there won't be any money being paid by the customer for this supply.

5. Imported materials received, paid and then rejected and to be sent bak to the supplier.

6. Only a couple of parts of a full equipment in advance to the customer, as the customer has to prepare the site with this parts for installing the final equipment.

And all other types dispatch procedures keeping in view that the Company is being a Excise unit and Karnataka VAT regd.

Request advice.

Manjunath V

1. Central excise does not have any specific transporter manuals as the central excise system works on the basis of "point of clearence" which is factory gate. depending on the volume and nature of goods, normal transport documents are valid subject to their authentication.

interstate movements within the limits of checkpots are local transport , where beyond chekpost carry T/R or B/L, for Exports direct or indirect, u have to follow the rule 12 or 13, alongwith exemption forms under local / central vat rules for indirect exports.

2. There is no specific procedure for demo but as the excise is charged on "clearence" at factory gate, you have to pay duty at the time of clearence, better to have one / two such demo products cleared on duty payment and keep outside the premises and send for regular demo, without bringing them back to your factory premises inside.

3. Branch transfer under excise rules is covered under invoice, make invoice and send goods to branch.

4. Spare parts even without payment has to be cleared after paying duty, there is no free thing under excise rules.

5. Imported materials bought , then u had to pay customs / cbd and u were eligible to get credit of cvd, but when u return the goods, u have to reverse the credit availed,

6. no such provision for advance supply but every "clearence" must be covered by invoice , properly valued and appropriate duty has to be paid,