Rule 11 - Goods to be removed on invoice

Invoice requirement for excisable goods: removal only under certified invoice, with proforma invoice rules and digital authentication.

Removal of excisable goods is permitted only under an invoice signed by the owner or authorised agent; cigarettes require countersignature by a Central Excise Inspector or Superintendent. Certain textile and garment manufacturers may use a proforma invoice which must be converted into a duty-bearing invoice with cross referenced serial numbers after adjustments for rejects and returns, subject to extension by the Principal Commissioner or Commissioner. Invoices must be serially numbered, state prescribed particulars, be prepared in triplicate, have invoice book serials intimated to the Superintendent, and may be authenticated by digital signature under Board specified conditions.