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Removal of small components after delivery and invoice is raised for main machine

Central Excise - Started By: - Anubhav Gupta - Dated:- 6-3-2017 Last Replied Date:- 10-3-2017 - Hi,We are in process of delivering a machine under an invoice. However, few smaller components of them same will be removed after delivery of main machine. The cost of these components is built into the main invoice. How can we remove these goods without payment of excise as excise duty will be paid on the main invoice. - Reply By Rajagopalan Ranganathan - The Reply = Sir, Para 10 of chapter 4 of CBEC .....

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rocedure in writing for the complete machinery sought to be cleared in a number of individual part consignments after first being assembled, to the jurisdictional Deputy/Assistant Commissioner of Central Excise with a copy to the jurisdictional Superintendent of Central Excise along with the description of such machinery/equipment giving its tariff classification and list of components of such machinery/equipment in dis-assembled form and its value and an undertaking in the following format :- I .....

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sfying this criterion shall be transported with such components unless appropriate Central Excise duty as prescribed for 'parts' under the Central Excise Tariff Act, 1985 is paid. Date: Place: (Authorised Signatory) These intimations shall be given at least 48 hours prior to the removal on any working day. (ii) Though separate verification need not necessarily be made for each and every consignment, before the removal of the first consignment, the Deputy/Assistant Commissioner should ver .....

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