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Excise Notification Circulars CBEC Excise Circulars Excise Circulars Issued In The Year-1997 Cir. No.310/26/1997-CX, dt. 03/04/1997

Circular No. 310/26/97-CX dated 3/4/97

Sub:-Transshipment of goods en-route final destination(s) due to non-availability of Inter-State Transport Permit

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 transhipped 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.

Sd/-
(P.K Sinha)
Under Secretary (CX.6)

F.No. 202/03/97-CX.6

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