BILLING IN DIFFERENT UNIT OF MEASUREMENT OF SAME PRODUCT

[Asked by Guest]

We are manufacturer of submersible pump motor winding wire(polyester tapped/wrapped).

some of our customer need invoice in length unit (METER) and some require in weight unit (KG.).

shall we generate invoice in both unit for different customer.

N.A.There is convertion table for meter/ kg.

thanks

[Mahir S]

Rule 11 of Central Excise Rule, 2002 provides that the Invoice should also contain the Description and Classification of the finished excisable goods to be removed from a facotry or warehouse on payment of duty . Hence so long as the  Description of the goods is properly mentioned and quantity shown in either Metre or Kg as well as proper duty payment made, then there is no bar in gererating invoice in both Unit for different buyers. Provided both the Unit (Metre & Kg) are also separately shown in the RG1 Register and intimated to the JAC/JDC.

However,if  assessee desires to keep different sets of invoices for different classes of buyers, then permission would be required to be taken, along with written intimation from the JAC/ JDC.

[YAGAY and SUN]

On Invoice you may mention both the unit of measurements but in ER-1 return only prescribed UOM will be mentioned.

[Shrikant Joshi]

You can mention both UM on Invoice but for the Excise Purpose there will be one UM invoice, RG1, ER-1.  Secondly for the Excise Audit purpose and for the reconciliation of INPUT / OUTPUT RATIO

[Rajan Rajan]

Is there any circular  regarding Excise Duty exemption certificate nor Invoice must be raised  in unit of measurement ,as per First scheduleCE Tariff act 1985. We cannot able to get ED exemption certificate as per CE Tariff act 1985 said unit of measurement .

AI Summary

Unit of measurement: invoices may show alternative units but statutory returns require using the prescribed UOM for excise records.
Manufacturers may invoice the same excisable goods in metres or kilograms if goods are properly described, classified and duty paid; differing invoice units must be reflected in excise records and RG1 and, where distinct invoice sets are used, permission and written intimation to the JAC/JDC is required. For statutory purposes a single prescribed UOM must be used in the RG1 register and ER-1 return, and excise audits and input/output reconciliations will rely on that prescribed unit.