Circular No. 103/14/95-Central Excise
Subject: Instructions relating to issuance of Invoice (s) under Rule 57-G of Central Excise Rules.
I am directed to refer to Board”s Circular No. 95/7/95-CX dated 13th February, 1995 issued from F.No. 267/9/95-CX-8 on the above mentioned subject and to say as follows:
2. Para 6 at page 2 of aforesaid instruction be substituted by following –
RG 23D registers should be maintained godown-wise if a registered person has more than one godown. Where a registered person has more than one godown in the same town, he will register himself with the Superintendent having jurisdiction over his officer premises but shall give details of all his godowns in his application for registration. In the case of multi-collectoration towns such as Bombay and Calcutta, he is, in addition, also required to lodge a copy of the certificate of Registration in proforma R-2 with the respective range officers having jurisdiction over his godowns which are located in other Collectorate.
3. At page 7 to 9 of the above mentioned instruction provision Relating To Importers”, the expression ” preventive officer” used therein be substituted by the expression “proper officer of customs”.
