Central Excise - Subsidiary gate passes Endorsement to a person other than the original consignee - Classification regarding - Central Excise - 53/86-CX.6

Central Excise - Subsidiary gate passes Endorsement to a person other than the original consignee - Classification regarding Circular No. 53/86-CX.6 Dated 5-12-1986 [From F. No. 204/13/86-CX.6] Subject : Central Excise - Subsidiary gate passes Endorsement to a person other than the original consignee - Classification regarding. A doubt has been raised as to whether a subsidiary gate pass can be issued on a gate pass which is already endorsed to a person other than the original consignee. 2. The mater has been examined by the Board. The gate pass can only be endorsed by the first consignee to another consignee if he purchases the entire consignments in original packing from the first consignee. Since endorsed gate pass remains in original and goods also remain in original packing, it has been decided by the Board to allow issue of subsidiary gate pass by proper officer on the basis of such endorsed gate pass also. 3. Lower field formations may please be informed suitably. 4. The receipt of these instructions may be acknowledged.