CE clearance of excisable goods in lorries - Determination of weight for the purpose of assessment - Procedure - Regarding - Central Excise - 13/91-CX. 6

CE clearance of excisable goods in lorries - Determination of weight for the purpose of assessment - Procedure - Regarding Circular No. 13/91-CX. 6 Dated 22-7-1991 [From F. No. 212/20/90-CX. 6] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : CE clearance of excisable goods in lorries - Determination of weight for the purpose of assessment - Procedure - Regarding. It has been brought to the notice of the Board that there are certain difficulties being faced by those assessees who do not have weigh bridge in their factory premises for weighing the excisable goods and required such goods to be weighed in weigh bridge situated out side the factory of clearance. To avoid such difficulties and to ensure uniformity the following procedure is prescribed. (a) The assessee has to obtain permission from Assistant Collector having jurisdiction over the factory detailing therein the excisable goods with heading Nos. the name and address of the nearest weigh bridge where the goods are to be weighed along with the distance between weigh bridge and the factory. (b) The goods required to be cleared on payment of duty should be removed under the cover of a separate set of machine serially numbered challans pre-authenticated by the Central Excise Officer. Such challan should be used exclusively for removal of the said goods to the specified weigh bridge, the name and address of which should be mentioned in those challans. The challans will be valid to accompany such consignments from the factory to the weigh bridge only and return to the factory under GP-1s. In such challans, details of excisable goods with Marks and Nos., if any along with the estimated weight. The mode of transport time of departure from the factory, reference to Central Excise Gate Pass-I under which the goods will be cleared and the duty that is proposed to be paid after final weighment at the weigh bridge should be mentioned before taking the consignments to the weigh bridge. (c) The relevant gate pass-I should be filled in beforehand with all the particulars of the goods to be cleared excepting the weighment column, value column, duty column and PLA entry No. and actual time of removal. The consignments are to be returned to the factory after being weighed in weigh-bridge under the cover of the same challan with suitable endorsement for its final clearance from the factory under Central Excise gate pass. (d) The duplicate copies of the gate passes in cases of such consignments where weighments are required to be done in weigh bridge outside factory, should be matched with respective machine numbered pre-authenticated challans and the certificates of weighment at the weigh bridge are to be submitted by the assessee along with the monthly RT-12s to the Range Officer concerned.