Circular No. 21/21/94-CX.6
dated 11/2/94
F.No.204/6/93-CX.6
Government of India
Ministry of Finance, Department of Revenue,
Central Board of Excise & Customs, New Delhi
Subject : Simplification of procedure for payment of excise duty and distribution of liquid gas
I am directed to refer to your letter F.No. VII/Ch. 28(30) 10/93/12393 dated 26/10/1993 on the above subject.
2. The matter has been examined by the Board. It is observed that Rule 9 and 49 and also Rule 173G of Central Excise Rules, 1944 pre-suppose payment of duty for each consignment by debit to account-current. It has, therefore, been decided that clearances of liquified gas in tanker lorries should not be allowed without payment of duty. Such permission granted, if any, should be immediately withdrawn. The suppliers of such gases may be directed to effect clearances against orders from buyers indicating the specified quantities required by them so that gate passes can be issued and duties paid in each case
3. A copy of the letter dated 10.3.89 is also enclosed for information.
Under Secretary
F.No.204/18/88-CX.6
Government of India, Central Board of Excise and Customs
To : —————-
Subject : Central-Excise -Removal of Liquid Oxygen and Liquid Nitrogen Gases etc. from factory without payment of duty under passout system regarding.
I am directed to refer to your letter F.No. V-Ch. 28(80)1/89/2044 dated the 6th Feb. 1989, on the above subject relating to M/s. Hindustan Gas and Inds. and M/s. Industrial Oxygen co. Ltd. Patalganga.
2. The matter has been examined by the Board and it has been decided that in such cases clearances of liquified gases in tanker lorries should not be allowed without payment of duty. Such permission granted, if any, should be immediately withdrawn. The suppliers of such gases may be directed to effect clearances against orders from buyers indicating the specified quantities required by them so that gate passes can be issued and duties paid in such cases before removal of the gases.