Invoice requirement for removal of excisable goods mandates duty payment and signed triplicate invoices with production during transit. Manufacturers removing excisable goods from free trade zones or export-oriented undertakings to elsewhere in India must remove such goods only under an invoice signed by the owner or authorised agent and on payment of excise duty; invoices must show value and duty separately, be prepared in triplicate with prescribed physical standards and copy allocation, have the original accompany the consignment for production on demand, and separate invoices are required for split consignments or separate conveyances. The term 'invoice' is defined to include assessee documents like challans or advice.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Invoice requirement for removal of excisable goods mandates duty payment and signed triplicate invoices with production during transit.
Manufacturers removing excisable goods from free trade zones or export-oriented undertakings to elsewhere in India must remove such goods only under an invoice signed by the owner or authorised agent and on payment of excise duty; invoices must show value and duty separately, be prepared in triplicate with prescribed physical standards and copy allocation, have the original accompany the consignment for production on demand, and separate invoices are required for split consignments or separate conveyances. The term "invoice" is defined to include assessee documents like challans or advice.
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