Central Excise - Procedure for despatch of one consignment of more than one vehicle - Regarding.

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..... 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 separately. 2. Following difficulties have been experienc....

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....d 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 reference to the declaration filed under Rule 173 B of Central Excise Rules, 1944, its tariff classification and the list of co....

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....nafter 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 detailed item-wise description as loaded in different vehicles. 4.5 On subsequent part invoices, the Serial Number of the Parent Invoi....