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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....me 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. 202/6/72-CX.6 dated 15th March 1973. These circulars were issued to permit post-debit entries in the Personal Ledger Account with the condition that the debit should be raised against the date when the actual clearance takes place. The Board Circular dated 15th March, 1973 (copy enclosed) brings out the intentions for introduction of a new clause (iv) in sub-rule (1) of rule 173G substituting the existing clues (iv) and (v). This is a general clause which can be made applicable to ay commodity under the exceptional circumstances provided the prior permission of the Board is obtained in this regard. 4. Keeping in view the exceptional nature of the Liquid Gases, the Board has decided to permit the removal of Liquid gases in a tanker lorry from the factory of the manufacturer without payment of Central Excise duty at the time....
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....red basing on the quantity actually delivered and central excise duty where payable shall be determined and paid by the assessee not only on the total quantity of the non-exempted liquid gases delivered to the customers but also on the quantity of transit loss and other losses, if any their own initiative. (vii) In case, deliveries are effected to both non-exempted and exempted customers form the same tankers, the covering invoice/ A.R. 3A as raised subsequently must reflect the nature of each delivery very distinctly. (viii) In case 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 docume....
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....bsp; Name & Address of the manufacturer. Sl. No.: 2. Reference No. Date : 3. P.L.A. No. Range: Division: Comissionerate: ECC No.: Part - I 1. Description of the goods and its Tariff Heading / Sub-Heading No. 2. _______ Lorry Tanker No. ____________ 3. Gross weight of the loaded tanker at the time of despatch. 4.Kg. ____M^3 Tare Weight of Lorry Tanker _____________(Kgs) 5. Net weight of goods despatched (i.e. less tare weight of the tanker loory). Kg._____M^3 Part -II (i) Supply Schedule Name of the Customer Delivery Note No. Goods delivered Time ______________ In Out C....
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....ing 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 Liquid Oxygen / Nitrogen and other ^Gases under Special Procedure^Name of the Product: Sl. No. Sr. No. & dated of pass out document Lorry tanker No. Qty. filled in the tanker at the time of leaving the factory (kgs)/ M Date & time of clearance from the factory Date Time Name (s) of consignee (s) to whom Qty. at Col. 4 delivered. Date & time of return of tanker on its retum (kg)/ M^3 Qty. left over in the tanker on its return (kg)/ M^3 Qty assessed to duty Col (4-8) 1.  ....