Extracts
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 ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X 's Excise Manual stipulates that- Considering the 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 disassembled on ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X 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 Super ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X / We _____________________ hereby undertake that only those components of a 'complete machinery' in terms of rule 2(a) of the interpretative rules to CETA which have first been assembled and constitute complete machinery falling under a sing ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X 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 ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X ify that the various part consignments are indeed constituents of the complete machinery which has been first assembled. (iii) A separate invoice shall be made out in respect of each conveyance on which the part consignment is loaded. (iv) The manufa ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X f the consignment. An inventory shall be annexed to the invoice giving detailed item-wise description as loaded in different vehicles. (v) The details of removals and duty payment shall be entered in Daily Stock Account. (vi) Photocopy of the duplica ..... X X X X X X X Extract - Part text only Click here to Access Full Contents X X X X X X X
|