https://www.taxtmi.com/circulars?id=378 Pass-Out System allows removal of liquid gases in tanker lorries on provisional central excise duty and provisional entry in the Daily Stock Account at clearance, subject to a written request and undertaking. Pre authenticated triplicate Pass-Out documents must record net quantity and provisional duty; customer signatures are required on delivery. Provisional entries are converted to final entries after tanker return or by next morning, invoices/A.R.3A are prepared post return, and duty on transit or storage losses is payable by the assessee at the highest effective rate, with discrepancies recorded in the Daily Stock Account. en-us Fri, 09 Feb 2001 00:00:00 +0530 Tue, 23 Sep 2008 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=378 Pass-Out System allows removal of liquid gases in tanker lorries on provisional central excise duty and provisional entry in the Daily Stock Account at clearance, subject to a written request and undertaking. Pre authenticated triplicate Pass-Out documents must record net quantity and provisional duty; customer signatures are required on delivery. Provisional entries are converted to final entries after tanker return or by next morning, invoices/A.R.3A are prepared post return, and duty on transit or storage losses is payable by the assessee at the highest effective rate, with discrepancies recorded in the Daily Stock Account. Circulars Central Excise Fri, 09 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=378