RULE 100E. Issue of Invoice.

-(1) No excisable goods shall be re- moved, -

(i) from a free trade zone to any other place in India; or

(ii) from a hundred per cent export-oriented undertaking to any other place in India,except on payment of duty of excise leviable on such goods and under an invoice, signed by the manufacturer or his authorised agent.

(2) (a) The invoice shall be made in quadruplicate with indelible pencil, using double-sided carbon and shall contain ~o mutilation, over writings, corrections, or erasures.

(b) The three copies of such invoice shall be marked as under, -

(i) original copy for buyer;

(ii) duplicate copy for transporters;

(iii) triplicate copy for Central Excise; and

(iv) quadruplicate copy for the assessee.

(c) The said original copy shall accompany the consignment to its destination and shall be produced by the carrier on demand by any Central Excise Officer while the goods are en route to its destination and through the free trade zone or from a hundred per cent export-oriented undertaking, as the case may be.

(3) (a) If all the packages comprising a consignment are despatched in one lot at anyone time, only one invoice shall be made out in respect of the consignment.

(b) Where a consignment is split into two or more lots, each of which is despatched separately either on the same day or on different days, a separate invoice shall be made out in respect of each such lot.

(c) In case a consignment is loaded in more than one vehicle, vessel, pack animal or other means of conveyance, which do not travel together but separately or at intervals, a separate invoice shall be made out in respect of each vehicle, vessel, pack animal or other means of conveyance.