CONSIGNMENTS TO BE TRANSPORTED WITH TRANSIT PASS
If the movement of goods after clearance
by customs on import, with a trip sheet or log book as the case may be shall
carry
v
Copy of bill of entry
v a declaration in electronic Form KK generated by the clearing and
forwarding agent or / and application for issue of transit pass in electronic Form LL
[Rule 15(14)(c)]
When Sixth Schedule goods were
transported from one place to another. the owner or other person in charge of a
goods vehicle carrying the goods or the seller or consignor or transferor or
clearing and forwarding agent shall make an application for generation of electronic transit pass, in Form LL, to
the Officer in charge of the first check post
or barrier through the website of the Commercial Taxes Department.
[Rule 15(17)(a)]
DESCRIPTION OF THE GOODS IN SIXTH SCHEDULE
v
Diesel engines
v
Marbles
v
Raw Rubber
v
Refrigerators,
Air-Conditioners, Air-coolers and Water Coolers
v
Washing Machines
v Alcoholic liquors of all kinds for human consumption other than toddy
and arrack
v Foreign liquors, that is to say, wines, spirits and beers imported into
India from foreign countries and dealt with under the Indian Tariff Act, 1934 (Central
Act 32 of 1934) or under any other law for the time being in force relating to
the duties of customs on goods imported into India
v
Kerosene
v
All types of plastic
granules and plastic raw materials
v
Petrol with or without
additives
v
High Speed Diesel oil
v
Light Diesel oil
The Officer in charge of the check post
or barrier shall after examining the application and after making such enquiry
as he deems necessary, generate and
issue transit pass in Form LL.
One Form LL copy shall be retained
by the Officer in charge of the Check post or barrier and other two copies to
be handed over to the person in charge of the goods vehicle or the seller or
consignor or transferor or the clearing and forwarding agent.
[Rule 15(17)(b)]
The seller or consignor or transferor or
the clearing and forwarding agent of the goods shall generate transit pass in form LL electronically. The seller or
consignor or transferor or the clearing and forwarding agent of the goods shall
retain one copy of the transit pass and give two copies to the owner or person
in charge of goods vehicle.
[Rule 15(17)(c)]
The officer in charge of the check post
or barrier or the seller or consignor or transferor or the clearing and
forwarding agent of the goods generating electronic transit pass, as the case
may be, shall specify the time within which the goods vehicle has to cross the
last check post or barrier. The maximum
time to be so fixed shall be 24 hours upto a distance of three hundred
kilometres from first check post or barrier or the place of consignment in the
State to the last check post or barrier; 48 hours for a distance exceeding six
hundred kilometres from the first check post or barrier or the place of
consignment in the State to the last check post or barrier; and 72 hours from
the first check post or barrier or the place of consignment in the State to the
last check post or barrier.
[Rule 15(17)(d)]
The owner or other person in charge of
the goods vehicle or the seller or consignor or transferor or the clearing and
forwarding agent of goods, as the case may be, shall deliver or cause to be
delivered one copy of the electronic transit pass to the officer in charge of
the last check post or barrier and allow him to inspect the documents and goods
in order to ensure that the goods being taken out the State are the same for
which electronic transit pass has been generated. The officer in charge of the last check post
or barrier shall acknowledge the receipt of transit pass available with the
owner or the other person in charge of the goods vehicle or the seller or the
consignor or the transferor or the clearing and forwarding agent of the goods,
as the case may be.
[Rule 15(17)(e)]
The officer in charge of the last check
post or barrier shall have powers to unload and search the contents of the
goods vehicle to ensure that the goods moved out of the State are the same for
which electronic transit pass is generated by the seller or the consignor or
the transferor or the clearing and forwarding agent of the goods as the case
may be.
[Rule 15(17)(f)]
The Officer in charge of the last check
post or barrier shall intimate the delivery of electronic transit pass to the
officer in charge of the first check post or barrier who issued the electronic
transit pass or to the assessing authority having jurisdiction over the place
from where the goods are sold or consigned or transferred or the clearing and
forwarding agent is located, indicating the variation, if any, noticed between
the quantity or description of goods mentioned in the electronic transit pass
generated by the seller or the consignor or the transferor or the clearing and
forwarding agent, as the case may be and the goods actually carried by the
goods vehicle.
[Rule 15(17)(g)]
If goods vehicle after its entry is not
able to move out of the State within the time stipulated for the reasons beyond
the control of the owner or other person in charge of the goods vehicle, such
person shall seek extension of time from
v
the officer who issued the
transit pass; or
v
any officer empowered to issue
that transit pass or
v the assessing authority of the area where the vehicle is stationed
at the time of seeking extension of time
The officer
specified may after verifying the reasons for delay and after making such
enquiry as he deems fit, extend the time limit specified in the transit pass.
[Rule 15(17)(h)]