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

AI Summary

Clarifying Central Excise rules: Separate invoices advised for goods in multiple vehicles. Does it apply to cycle rickshaws? A discussion on a forum addressed the procedure for dispatching goods in multiple vehicles due to size and bulk, specifically under Central Excise regulations. The original query sought clarification on whether supplementary instructions apply to all goods or just machinery and capital goods, and if separate invoices are needed for cycle rickshaws. Responses varied, with some advising separate invoices for identifiable goods and others suggesting that the supplementary instruction does not apply to rickshaws. It was recommended to follow a procedure where each part of a consignment is invoiced separately, with references to the parent invoice, to ensure compliance and facilitate tax credit.