The Commissioner Excise and Taxation Punjab has issued a clarification that “Goods and Materials obtained from cutting of old ships and boats” as well as the “heavy melting scrap” are covered under the entry “iron and steel” for the purposes of E-trip.

It also has been clarified that only the goods covered in order dated 17-07-2013 relating to e-trip and e-icc are the only goods for e-trip and e-icc needs to be done.

For overview of e-trip and e-icc see my erlier article by clicking herebelow:

Overview of E-trip and E-ICC under Punjab VAT Act, 2005 

The clarification is herebelow:


In continuation of my orders dated 17 July 2013 under Rule 2(hh) for the purposes of Rule 64-A of PVAT Act Rules 2005 read with section 3 A of the PVAT Act, 2005 I hereby clarify that “Goods and material obtained from cutting of old and used ships & boats and heavy melting scarp” is covered under the entry Iron and Steel in the orders ibid

2 It is also clarified that no other goods except those specified in the my orders dated 17 7 2013 are covered under rule 64-A of PVAT Act Rules, 2005 popularly known as e-Trip,

3 It is further clarified that no other goods except those specified in my orders dated 17,7.2013 are covered under rule 64-B of PVAT Act Rules, 2005 popularly known as e-ICC.

Dated – 13.09.2013

 (Anurag Verma), IAS

Excise and Taxation Commissioner



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(Author – Amit Bajaj Advocate, Bajaj & Bajaj Advocates, 128, Sangam complex, Milap chowk, Jalandhar City (Punjab), Email:, M +919815243335)


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