| Date: |
29-11-1995
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| Notification No: |
Central Excise Circular No 159/1995
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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: |
Representation from M/s Hindalco Industries Limited, Bombay regarding the problem being faced by them under Notification No. 23/95-C.E. (NT)
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Representation from M/s Hindalco Industries Limited, Bombay regarding the
problem being faced by them under Notification No. 23/95-C.E. (NT)
Circular
No. 159 dated 29th November 1995
Representations
have been received from the Trade regarding the difficulties being faced in
mentioning the amount of duty per unit under Sl. No. 1 (h) (ii) and 5 (g) (ii)
of the invoice issued under Rule 57G/ 57T wherein a single invoice contains
various items having different prices and are liable to duty at the same rate.
2.
The matter has been examined and I am directed to say that where a
manufacturer issues an invoice under Rule 52A on the strength of which the
registered person issues the 57G/57T invoice containing different items having
different prices liable to duty at the same rate, the necessity to fill in
amount of duty per unit as required under Sl. No. 1 (h) (ii) and 5 (g) (ii) need
not be insisted upon as the two entries will not match. However, the total
amount or duty paid both in words and figures have to be given in all cases.
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