Simplification of procedure for payment of excise duty and distribution of liquid gas. - Central Excise - 21/21/94-CX.6

Simplification of procedure for payment of excise duty and distribution of liquid gas. Circular No. 21/21/94-CX.6 Dated 11-2-1994 [From F.No. 204/6/93-CX.6] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject : Simplification of procedure for payment of excise duty and distribution of liquid gas. I am directed to refer to your letter F.No. VII / Ch. 28 (30) 10/93/12393, dated 26-10-1993 on the above subject. 2. The matter has been examined by the Board. It is observed that Rule 9 and 49 and also Rule 173G of Central Excise Rules, 1944 pre-suppose payment of duty for each consignment by debit to account-current. It has, therefore, been decided that clearances of liquified gas in tanker lorries should not be allowed without payment of duty. Such permission granted, if any, should be immediately withdrawn. The suppliers of such gases may be directed to effect clearances against orders from buyers indicating the specified quantities required by them so that gate passes can be issued and duties paid in each case before removal of gas. 3. A copy of the letter dated 10-3-1989 is also enclosed for information. [Enclosure] F.No. 204/18/88-CX.6 Government of India Central Board of Excise and Customs To ............................ New Delhi, dated the 10th March, 1994 Subject : Central Excise - Removal of Liquid Oxygen and Liquid Nitrogen Gases etc. from factory without payment of duty under passout system - Regarding. I am directed to refer to your letter F. No. V-Ch. 28 (30) 1/89/2044, dated the 6th Feb., 1989, on the above subject relating to M/s. Hindustan Gas Inds. and M/s. Industrial Oxygen Co. Ltd., Patalganga. 2. The matter has been examined by the Board and it has been decided that in such cases clearances of liquified gases in tanker lorries should not be allowed without payment of duty. Such permission granted, if any, should be immediately withdrawn. The suppliers of such gases may be directed to effect clearances against orders from buyers indicating the specified quantities required by them so that gate passes can be issued and duties paid in each cases before removal of the gases.