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Simplification of procedure for payment of excise duty and distribution
of liquid gas
Circular
No. 21 dated 11th February 1994
I
am directed to refer to your letter F.No. VII/Ch. 28 (30) 10/93/12393 dated
26/10/1993 on the above subject.
2.
The matter has been examined by the Board. It is observed that Rule 9 and
49 and also Rule 173G of Central Excise Rules, 1944 pre-suppose payment of duty
for each consignment by debit to account-current. It has, therefore, been
decided that clearances of Liquified gas in tanker lorries should not be allowed
without payment of duty. Such permission granted, if any, should be immediately
withdrawn. The suppliers of such gases may be directed to effect clearances
against orders from buyers indicating the specified quantities required by them
so that gate passes can be issued and duties paid in each case
3.
A copy of the letter-dated 10.3.89 is also enclosed for information.
Regarding
Central-Excise -Removal of Liquid Oxygen and Liquid Nitrogen Gases etc. from
factory without payment of duty under pass out system
I
am directed to refer to your letter F.No. V-Ch. 28 (80) 1/89/2044 dated the 6th
Feb. 1989, on the above subject relating to M/s. Hindustan Gas and Inds. and
M/s. Industrial Oxygen co. Ltd. Patalganga.
2.
The matter has been examined by the Board and it has been decided that in
such cases clearances of Liquefied gases in tanker lorries should not be
allowed without payment of duty. Such permission granted, if any, should be
immediately withdrawn. The suppliers of such gases may be directed to effect
clearances against orders from buyers indicating the specified quantities
required by them so that gate passes can be issued and duties paid in such cases
before removal of the gases.
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