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 

 

[sanjay bulakh]

Sir,

As per my opinion, there should not any problem to clear the goods of diff rate of duty in single invoice. ( by clearly mentioning the saperate details of each tariff) But you have to maintain saperate DSA (Daily Stock Account) register for each Tariff.

Sanjay Bulakh

[YAGAY and SUN]

Dear Vikas,

There is no restriction in the Central Excise Laws to remove the goods under difference tariff heads which bears different rate of Central Excise Duties.  The only requirement is to mention such transaction with clarity for future references.

Regards,

Team YAGAY & SUN

(Indirect Tax Consultants)

AI Summary

Different tariff rates on a single invoice permitted if transactions are clearly itemised and records maintained.
Clearing goods chargeable to different tariff rates on a single invoice is permissible if the invoice distinctly itemises goods and applicable rates, and separate Daily Stock Account (DSA) registers are maintained for each tariff category to ensure proper recordkeeping and verification.