Cir. No.207/41/1996-CX, dt. 01/05/1996
- Document type
- Circular
- Reference no.
- C
- Dated
Transit sale of goods - Invoice issued under Rule
It has been represented that the assessees often face problems when the goods consigned by the manufacturer are rtot accepted by the customer in whose favour the invoice is made out on account of certain changes in the consuming pattern or other problems at the customer"s end.
2. In the above connection, it has been reported that Board"s Circular No.96/7/95-CX dated 13.2.95 provides under the heading "Transit Sale" that where the end user refuses to receive the goods, the registered person could approach the Range Supdt. of the original consignee for endorsing the duplicate and triplicate copy of the invoice to the new destination and thereafter the goods could be so diverted. Similar instructions have been requested to be issued with reference to the situation where the goods cleared by a manufacturer are required to be diverted to a consignee other than the original consignee.
3. The matter has been examined by the Board and I am directed to say that the guidelines laid down in para 2 of the heading "Transit Sale" of the aforesaid Circular with respect to registered persons issuing invoice under Rule^SZG above will mutatis-mutandis also apply in the case of manufacturers issuing invoices under Rule 57A.
Sd/-
(Mallika Arya)
Under Secretary to the Govt. of India