Central Excise - Procedure for despatch of one consignment of more than one vehicle - Regarding.
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....h of one consignment of more than one vehicle - Regarding. Representations have been received by the Board regarding difficulties faced by the manufacturers in documentation where a consignment of capital goods like heavy machinery etc. which are first assembled by the manufacturer and are later dis- assembled only for the convenience of transport is loaded in more than one vehicle and travel s....
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....ase to case basis, his option to avail this special procedure in writing for the complete machinery sought to be cleared in a number of individual part consignments after first being assembled to the Jurisdictional Assistant Commissioner of Central Excise with a copy to the Jurisdictional Range Superintendent of Central Excise along with the description of such machinery /equipment giving referenc....
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....onveyance on which the part consignment is loaded. 4.4 The manufacturer will pay the entire duty on the first such invoice (hereinafter referred to as "Parent Invoice") on the basis of the entire value of the machinery unit/ equipment. This parent invoice shall be prepared quoting all vehicle numbers, total value/ duty of the consignment. An inventory shall be annexed to the invoice giving....
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