Despatch of multi-vehicle consignments: parent invoice procedure permits duty payment on the primary invoice for complete machinery. Procedure permits manufacturers to notify the Assistant Commissioner and Range Superintendent and, after verification of the Central Excise declaration, to issue a Parent Invoice for an assembled machinery unit split across several vehicles. Duty is paid on the Parent Invoice covering total value and vehicle numbers with an annexed inventory; each subsequent part invoice must cite the Parent Invoice and debit entry reference and be accompanied by an attested photocopy of the duplicate Parent Invoice. Input credit is admissible only on receipt of the Parent Invoice and the entire consignment, while separate consignments not constituting a single unit must be classified and invoiced separately.
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Despatch of multi-vehicle consignments: parent invoice procedure permits duty payment on the primary invoice for complete machinery.
Procedure permits manufacturers to notify the Assistant Commissioner and Range Superintendent and, after verification of the Central Excise declaration, to issue a Parent Invoice for an assembled machinery unit split across several vehicles. Duty is paid on the Parent Invoice covering total value and vehicle numbers with an annexed inventory; each subsequent part invoice must cite the Parent Invoice and debit entry reference and be accompanied by an attested photocopy of the duplicate Parent Invoice. Input credit is admissible only on receipt of the Parent Invoice and the entire consignment, while separate consignments not constituting a single unit must be classified and invoiced separately.
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