9911796707
TMI BlogCentral Excise - Procedure for despatch of one consignment of more than one vehicle - Regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... t of more than one vehicle - Regarding. Representations have been received by the Board regarding difficulties faced by the manufacturers in documentation where a consignment of capital goods like heavy machinery etc. which are first assembled by the manufacturer and are later dis- assembled only for the convenience of transport is loaded in more than one vehicle and travel separately. 2. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g for the complete machinery sought to be cleared in a number of individual part consignments after first being assembled to the Jurisdictional Assistant Commissioner of Central Excise with a copy to the Jurisdictional Range Superintendent of Central Excise along with the description of such machinery /equipment giving reference to the declaration filed under Rule 173 B of Central Excise Rules, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entire duty on the first such invoice (hereinafter referred to as "Parent Invoice") on the basis of the entire value of the machinery unit/ equipment. This parent invoice shall be prepared quoting all vehicle numbers, total value/ duty of the consignment. An inventory shall be annexed to the invoice giving detailed item-wise description as loaded in different vehicles. 4.5 On subsequent part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under a single heading or sub-heading each such consignment will be classified on merits say, as 'parts' and also a separate invoice showing the separate value arrived at under section 4 of Central Excise Act, 1944 and the duty must accompany each such consignment. Sd/- (P.K. Sinha) Under Secretary (CX.6) - Circular - Trade Notice - Public Notice - Instructions - Office orders T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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