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of <h1>New Procedure for Liquid Gas Clearance: Provisional Duty and Pass-Out System Explained Under Central Excise Rules.</h1> The circular outlines a special procedure for the clearance of liquid gases due to their unique nature, which prevents immediate determination of Central Excise duty at the time of removal. The procedure allows for provisional determination of duty and entry in the Daily Stock Account upon clearance from the factory. A Pass-Out System is implemented, requiring a written request and undertaking from the assessee. Liquid gases are dispatched using a Pass-Out document, with details recorded and verified upon delivery. Final duty calculations and invoicing occur post-delivery. The Commissioner of Central Excise may impose additional conditions or relax provisions as necessary.
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