Diff tariff material on a Single Invoice

[V K]

Dear All

Can a Assessee Clear the goods of Tariff of 12 percent & 14 percent on a single Invoice ( on Invoice clearly mentioned the separate details of diff tariff.  ) is there any issue can be raised by the dept.

Regards.. Vikas Kapoor 

 

AI Summary

Goods with Different Tariff Rates Can Be Cleared on One Invoice if Details Are Clearly Documented An individual inquired whether goods with different tariff rates, specifically 12% and 14%, can be cleared on a single invoice if the details are clearly specified. Two responses were provided. The first response indicated that it is permissible as long as separate Daily Stock Account registers are maintained for each tariff. The second response confirmed that Central Excise Laws do not restrict removing goods under different tariff heads with varying duty rates, provided the transaction details are clearly documented for future reference.