Importer registration with Central Excise Officer recognized under amended rule, expanding eligible invoice issuers for documentation. The Government, under rule 57G of the Central Excise Rules, substitutes item (iii) in the earlier notification to state that an importer registered with the Central Excise Officer is included among the persons authorised to issue invoices under the notification.
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Provisions expressly mentioned in the judgment/order text.
Importer registration with Central Excise Officer recognized under amended rule, expanding eligible invoice issuers for documentation.
The Government, under rule 57G of the Central Excise Rules, substitutes item (iii) in the earlier notification to state that an importer registered with the Central Excise Officer is included among the persons authorised to issue invoices under the notification.
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