Circular No. 310/26/97- Central Excise
dated 3/4/97
F.No. 202/03/97-CX.6
Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise & Customs, New Delhi
Subject: Transshipment of goods en-route final destination (s) due to non-availability of Inter-State Transport Permit – Clarification regarding-
I am directed to say that clarification has been sought regarding procedure to be followed in cases mentioned in the above subject in reference to Board”s Circular No. 257/91/96-CX dated 30.10.96 (F.No. 202/3/95-CX.6).
2. It is clarified that in cases where the entire quantity is transshipped from one vehicle to another vehicle the procedure prescribed in Para 3.1 of the aforesaid Circular should be followed. In cases where the quantity is required to be split up for loading in more than one vehicle the procedure laid down in Para 3.2, ibid, should be followed.
