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of <h1>New Rules for Transporting Capital Goods: Single Invoice for Convoy, Parent Invoice for Separate Vehicles.</h1> The circular addresses the procedure for dispatching a single consignment of capital goods, such as heavy machinery, using multiple vehicles. It acknowledges challenges faced by manufacturers when consignments are disassembled for transport and loaded onto separate vehicles. The procedure allows for a single invoice under certain rules if vehicles travel as a convoy. If vehicles travel separately, manufacturers must notify authorities, prepare a 'Parent Invoice' for the entire duty, and issue part invoices for each vehicle. Each conveyance must carry a copy of the parent invoice. Separate classification and invoicing are required if consignments do not form complete machinery.
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