| Date: |
03-04-1997
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| Notification No: |
Central Excise Circular No 310/1997
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Clarification regarding transhipment of goods en-route final destination (s) due to non-availability of Inter-State Transport Permit
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Clarification regarding transhipment of goods en-route final destination
(s) due to non-availability of Inter-State Transport Permit
Circular
No. 310
dated 3rd April 1997
I
am directed to say that clarification has been sought regarding procedure to be
followed in cases mentioned in the above subject in reference to Board's
Circular No. 257/91/96-CX dated 30.10.96 (F.No. 202/3/95-CX.6).
2.
It is clarified that in cases where the entire quantity is transhipped
from one vehicle to another vehicle the procedure prescribed in Para 3.1 of the
aforesaid Circular should be followed. In cases where the quantity is required
to be split up for loading in more than one vehicle the procedure laid down in
Para 3.2, ibid, should be followed.
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