CONSOLIDATION OF GOODS, Central Excise

[sanjay misra]

what is the excise ruling for entry of goods in another factory of the same manufacturer for consolidation and loading of consignments for home consumption not for export.

 

Posts / Replies

[Pradeep Khatri]

Dear Sanjay

 

Your query is not clear.  Kindly make it more clear with the help of an exhibit, if possible.

 

Best Regards,

 

Pradeep Khatri

[sanjay misra]

Is it possible under excise rule for the entry of  the vehicle with excisable goods from one factory to another of the same manufacturer in the same city for consolidation and loading of consignments for further despatch to Branches within India becasue same type of permission is granted for export with some conditions.

As presently the suprindentent of excise  is denyig permission for the same .

[Pradeep Khatri]

According to our knowledge there is no law on such matter. Anyhow, an intimation letter would be suffice if there is no intention to evade duty and transactions are neat and clean on part of assessee.

[vijay kumar]

There is no Rule under the Central Excise Rules, 2002 for this situation. However, you may refer CBEC's Excise Manual of supplementary instructions wherein the procedure for such consolidation has been prescribed.