Circular No. 133/44/95-Central Excise
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs, New Delhi
Subject :- Issuing of Invoices under Rule 57 GG for supplies to DEM- Regarding-
Representations have been received by the Board regarding difficulties in dispatching small consignment lots to each and every destination in the same vehicle used for transporting the goods from the factory of the manufacturer.
2. The matter has been examined by the Board and it is hereby clarified that the transfer of goods from one vehicle to another is permissible to facilitate the transportation to final destination. However, every independent consignment dispatched in one lot at any given point of time should be accompanied by an invoice issued under Rule 52A throughout the journey of the goods till their arrival at the final destination. At any intermediate point, where a consignment is transferred from one vehicle to another the relevant 52A invoice will be endorsed by the jurisdictional Range Officer mentioning therein the new vehicle number of such endorsement shall be made after due verification of the goods.
