Subsidiary gate pass now characterizes MMTC/STC buyer certificates rather than constituting duty paying documents for excise compliance. Corrigendum amends paragraph 3 of the Board's earlier letter to state that the certificate issued by MMTC/STC to buyers is to be read as 'The certificate itself is a subsidiary gate pass' instead of 'The certificate itself is a duty paying document', thereby treating such certificates as subsidiary gate passes for excise documentation and endorsement purposes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Subsidiary gate pass now characterizes MMTC/STC buyer certificates rather than constituting duty paying documents for excise compliance.
Corrigendum amends paragraph 3 of the Board's earlier letter to state that the certificate issued by MMTC/STC to buyers is to be read as "The certificate itself is a subsidiary gate pass" instead of "The certificate itself is a duty paying document", thereby treating such certificates as subsidiary gate passes for excise documentation and endorsement purposes.
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