Despatch of Goods in more than one vehicle

[Srivatsan Krishnamachari]

 

Dear Friends,

As I understand a Suplemetary Instruction issued by the Authority concerned seting out Procedure when despatch of goods/machinery involve more than one vehicle because of its size & Bulk where by the manufacturer pays the entire duty on the First Invoice(Parent Invoice) quoting all vehicle numbers,total value and duty of the Consignment .An inventory shall be annexed to the Invoice giving detailed item-wise description as loaded in differnt vehicles. 

My quiry is does this Supplimentary Instruction is only for machinery /capital goods or even for 'Goods' manufactured and cleared/despatched by the assessee  in different vehicles.

In case the mode of Conveyance are Cycle Rickshaws , is it a must that Seperate Invoice/Gate-Pass to be prepared for each Rickshaws.

Kindly clarify,

Regards,

K.Srivatsan

[YAGAY andSUN]

If the goods are finished goods and individually identifiable, then, it is highly advisable to issue separate invoice for each vehicle/rickshaw etc.

[NEERAJ KUMAR, RANCHI]

Dear Srivatsan,

I understand that the above facility has been extended in case where it is not possible to take the goods in one vehicle because of its size etc.. It is not applicable in case of rickshaw or anything like that.

 

[Srivatsan Krishnamachari]

Dear Gentlemen,

 

Thank you very much for your quick response.

 

Regards,

K.Srivatsan

[Suresh Kumar Agareal]

Views expresssed by Shri Pradeep Khatriji are correct. His advise is correct .

                                                                                                S.K.Agarwal

[Dilip Darji]

Dear Sir.

Apart from law and the supplementary Instructions, if you follow following procedure, it would be correct as as a bonafide tax payer. At the most you can inform your Division Office and Range Office.

For example, you are removing a Motorycycle in Rickshaws. While you remove I st consignment of Motorcycle you shall pay central excise duty and prepare excise Invoice. While you remove parts of Motorcycle is 2 nd or 3 rd or 4 th rickshaw, you shall prepare excise invoice at the time of removal of each part of Motorcycle. You shall indicate of such subsquent Excise Invoice " Central Excise duty already paid vide Parent Invoice No............... dt...............(Self certified copy of parent Invoice is attached herewith)"

RG.1 to be maintained of NIL Stock i.e whatever is removed that is produced.

Hope this shall meet with your requirement.

 

 

[Mahir S]

Yes, i agree to the views expressed by Dilipji.

However, even if the goods are not identifiable, all the rickshaws should carry a copy of the original inviice and a Packing list highlighting therein the goods or the Part to which the goods belongs.

ONE invoice copy is enough as it shall be easy for the consignee to avail cenvat credit.

It would also be advisable to get a certificate from the consignee that they have received all the materials thatere loaded in various rickshaws.

AI Summary

Parent invoice procedure for multi-vehicle consignments allows single duty payment with vehicle listing and annexed inventory. A supplementary instruction allows duty payment on a single parent invoice for consignments split across vehicles, requiring quotation of all vehicle numbers, total value and duty and an annexed itemwise inventory. The facility is aimed at large or bulky goods (e.g., machinery) and not intended for routine small conveyances like rickshaws. If items are individually identifiable, separate invoices per vehicle are advisable; alternatively subsequent invoices must reference the parent invoice, attach a copy, include packing lists on each vehicle, maintain RG 1 for removals, and secure consignee receipt certification to enable cenvat credit.