Cir. No.60/60/1994-CX, dt. 19/10/1994
- Document type
- Circular
- Reference no.
- A
- Dated
Movement of goods / Preauthentication of challans.
Subject: Clarification regarding Rule 57F (2) read with Notification No. 214/86 for direct despatch of inputs for processing to job workers
I am directed to invite a reference to Annexure "D" of the Board"s Circular No. 33/33/94-CX-8 dated 4.5.94 (F.No. 267/19/94-CX-9) prescribing the procedure for movement of goods/job work. Under notification No. 214/86 dated 25.3.86 as amended and rule 57F. ASSOCHAM has raised a point regarding authentication of challans by the supplier of the goods to the job worker as required vide Board"s Circular referred to above.
2. The matter has been discussed in the 33rd meeting of Customs and Central Excise Advisory Council held on 7.11.92. It has been decided that the pre-authentication of the challans by the Central Excise Officer is not necessary.
3. However, challans used for the movement of goods should be serially numbered for each financial year and the serial number of such challans should be intimated to the Assistant Collector of Central Excise before they are taken for use. Such challans shall also .be pre-authenticated by the owner or his authorised representative.
4. Trade and field formations may be suitably informed.
5. Kindly acknowledge the receipt of this Circular.
Sd/-
(I.P.Lal)
Deputy Secretary to the Government of India