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

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.