What is Rule 52A (Excises Duty)

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What is Rule 52A (Excises Duty)..

RULE 52A. Goods to be delivered on an invoice

1. No excisable goods shall be delivered from a factory or
a warehouse except under an invoice signed by the owner of
the factory or his authorised agent:
Provided that when the excisable goods, other than those to
which the provisions of Chapter VIIA apply, are removed on
payment of duty such invoice shall be required to be
countersigned by the proper officer.
2.The invoice shall be made out in quadruplicate
3.The copies of the invoices shall be marked at the top in
bold capital letters in the following manner, namely: -
(i) the original copy shall be marked as ORIGINAL FOR
BUYER; (ii) the duplicate copy shall be marked as DUPUCATE
FOR TRANS- PORTER ; (iii) the triplicate copy shall be
marked as TRIPLICATE FOR ASSESSEE.
4.If all the packages comprising a consignment are
dispatched in one lot at anyone time, only one invoice
shall be made out in respect of the consignment
5.Invoice shall be maintained in two sets - (i) one for
clearance for home consumption; and (ii) the other for
clearances for export.
6.Each invoice shall bear a printed seria1 running for the
whole financial year beginning on the 1st April of each
year.
7.Each foil of the invoice book shall be authenticated by
the owner or working partner or Managing Director/Company
Secretary, as the case may be, before being brought into
use by the manufacturer

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