TMI BlogGoods to be removed on invoiceX X X X Extracts X X X X X X X X Extracts X X X X ..... by the Inspector of Central Excise or the Superintendent of Central Excise before the cigarettes are removed from the factory. (2) The invoice shall be serially numbered and shall contain the registration number, address of the concerned Central Excise division, name of the consignee, description, classification, time and date of removal, mode of transport and vehicle registration number, rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istered dealer's invoice: Provided also that if the goods imported under the cover of a bill of entry are sent directly to buyer's premises, the invoice issued by the importer shall mention that goods are sent directly from the place or port of import to the buyer's premises. (3) The invoice shall be prepared in triplicate in the following manner, namely:- (i) the original cop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provided that in case of the first stage dealer receiving imported goods under an invoice bearing an indication that the credit of additional duty of customs levied on the said goods under sub-section (5) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) shall not be admissible, the said dealer shall on the resale of the said imported goods, indicate on the invoice issued by him that no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided that where the duplicate copy of the invoice meant for transporter is digitally signed, a hard copy of the duplicate copy of the invoice meant for transporter shall be used for transport of goods. (8) The Board may, by notification, specify the conditions, safeguards and procedure to be followed by an assessee using digitally signed invoice. Explanation.- For the purposes of these ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
