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2020 ] DEPARTMENTAL CLARIFICATIONS T73
Warehoused goods contained in so much of the resultant products cleared for home consumption
Bill of Entry No. Description of Quantity Assessable Duty paid
and date goods with UQC Value BCD IGST Comp. cess
50 51 52 53 54 55 56
IMPORTED GOODS CLEARED AS SUCH
Imported goods cleared as such for home consumption
Bill of entry Description of Quantity with Assessable value Duty paid
No. and date goods UQC BCD IGST Comp. cess
57 58 59 60 61 62 63
Imported goods exported as such
Shipping Bill Description of Quantity with Assessable Duty involved
No. and date goods UQC Value BCD IGST Comp. cess
64 65 66 67 68 69 70
TREATMENT OF WASTE OR REFUSE ARISING OUT OF MANUFACTURE OR OTHER
OPERATIONS WHERE THE RESULTANT PRODUCT IS EXPORTED
Quantity of waste or refuse destroyed Duty paid on waste or refuse
Descri Qua- Ass- Duty involved Descri- Quantity value Details of Duty paid
ption ntity essa- BCD IGST Comp. ption of with Challan BCD IGST Comp.
of with ble cess goods UQC no. cess
goods UQC value
71 72 73 74 75 76 77 78 79 80 81 82 83
Duty to be remitted on the quantity of warehoused goods contained in so much of the waste or
refuse (destroyed or cleared as such)
Description of Quantity with Assessable Duty involved
goods UQC value BCD IGST Comp. cess
84 85 86 87 88 89
TREATMENT OF WASTE OR REFUSE ARISING OUT OF MANUFACTURE OR REMARK
OTHER OPERATIONS WHEN THE RESULTANT PRODUCT IS CLEARED FOR S (if any)
HOME CONSUMPTION
Duty paid on warehoused goods contained in so much of the waste or refuse
Bill of Entry No. Description of Quantity Assessable Duty paid
and date goods with UQC Value BCD IGST Comp.
cess
90 91 92 93 94 95 96 97
INVENTORY OF SPECIFIED GOODS IN STRONG ROOM
S. Description Classifi- UQC Date of Opening Quantity deposited in Strong Room
No. of specified cation deposit/ Balance Import Transfer from
goods (CTSH) removal another warehouse
Quantity removal from Strong Room Closing
Removed for Removed as such Removed as such for Removal as such to Balance
manufacturing/ for export home consumption another warehouse
processing
EXCISE LAW TIMES 1st September 2020 63
