TaxTMI 
TaxTMI 
TaxTMI 
Pass -Out System - Special Procedure for clearance and payment of duty in respect of Liquid Oxygen/ nitrogen/ Other gases in terms of Rule 173G (i) (iv) - Regarding.
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....the quantity of delivery can be ascertained only after the goods are actually delivered from the specialised cryogenic tankers into the tankers of the buyers. As a result it is not possible to ascertain the quantum of the goods and the duty involved therein at the time of clearance and therefore the preparation of Modvatable invoice meant for an individual buyer, and payment of duty at the time of clearance is difficult. a request for prescribing a suitable procedure has been made. 2. The matter has been examined by the Board. 3. The scope of Rule 173G(i) (iv) has been examined in the light of various instructions which were issued from F.No. 1/73/70-CX 6 dated 12th April, 1971, F.No. 201/34/71-CX.6 dated 12th March, 1972 and from F.No.....
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....ed in without payment of Central Excise duty. The pass-out document shall indicate the description and net quantity of goods despatched. It shall be made out in quadruplicate by using double side carbon paper. All pass - out documents shall bear printed serial numbers and shall be pre-authenticated by the proper central excise officer before they are put to use. The original and duplicate copy of the aforesaid document will accompany the goods to the destinations. Triplicate copy of the document with part-I thereof completely filled in shall be handed over to the sector Officer on the same day immediately after the despatch of the goods. The quadruplicate copy shall be relained by the assessees. (iii) It should be ensured that there is su....
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....of transit and / or other losses, over and above any loss permitted by the Board, if any, the assessee shall be liable to pay central excise duty on the quantity of such losses as determined at the highest effective rate prevailing on the date of removal of the consignment of the liquid gases transported by the tanker lorry. The assessee shall give a written undertaking in this regard, on each copy of Pass-out document covering the goods. (ix) All Invoice/ A.R. 3As and P.L.A./ RG 23A / RG23C debit entries shall be dated as per the dated of despatch of the consignment and cross reference shall be maintained in the pass-out document/ Invoice / A.R. 3A etc. (x) The original of the Pass-out document showing particulars of the quantity despa....
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....ibe any additional conditions or restrictions or relax any provisions of this circular, as deemed fit, keeping in view the local requirements and the revenue safeguards. 6. The Commissioner of Central Excise may also withdraw this special facility to a manufacturing unit if the procedure prescribed in the regard in not followed scrupulously and which results into any loss of revenue. Sd/- (P.K. Sinha) Under Secretary to the Govt. of India ________________________________________________________________________ Annexure - I Pass - Out Document For removal of Liquid Oxygen, Liquid nitrogen and other gases in terms of Rule 173- G (1) (iv) Original Duplicate Triplicate !Quadruplicate 1. Name & Address of the manufacturer. Sl. No.: ....
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....ingI/ We am/ are taking clearance of the aforesaid goods under special procedure as per Commissioner of Central Excise permission P.No. ................................ dated ...................... under a specific condition that any quantity not shown as delivered to the customer/ consignees including the quantity attributable to all kinds of losses will be liable to full payment of duty by me/ us. accordingly I/We hereby undertaken that I/ We will pay central excise duty on the entire quantity of such unaccounted goods including all types of losses at the highest effective rate prevailing on the date of removal of the consignment. Place : Signature of the Registered person Date : or his authorised agent. Register for Removal of Liqu....
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.... of notification No. 26/73-C.E. dated the 24th February, 1973 substituting the existing clauses (iv) and (v) of the proviso to subrule (1) of rule 173 G of the Central Excise Rules, 1944, by a new clause (iv). 2. In this connection it may be stated that the original clause (iv) of proviso to sub-rule (1) of rule 173 G empowers the Collectors to permit assessees manufacturing or warehousing goods falling under Items Nos. 6 to 11A of the Central Excise Tariff to determine the duty on the quantity cleared from storage tanks in such manner as may be prescribed by the Collector for determining the duty and debiting it in the account-current. Similarly, existing clause (v) of the said proviso was inserted vide notification No. 19/72-C.E. dated ....