Circular No. 159/70/95-Central Excise
F.No. 267/127/95-CX-8
Government of India
Ministry of Finance
(Department of Revenue), New Delhi
Subject: Representation from M/s Hindalco Industries Limited, Bombay regarding the problem being faced by them under Notification No. 23/95-C.E. (NT)
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 has to be given in all cases.
