Clearance excisable goods for export under rule 19

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

26 December 2015 Dear Experts,
We are mfg also availing LUT facility, plzz clarify can we remove excisable goods for export with out payment of duty under LUT if yes what documents are required for the same,

Regard
Naveen Pathak

ANIL JANGID

ANIL JANGID (Expert)
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26 December 2015 Forms to be used

ARE-1 is the export document for export clearance, which shall be prepared in quintuplicate[5 copies]. These documents shall bear a running serial number beginning from the first day of the financial year. The exporter is required to file certain basic details / declarations in the ARE-1. It should be signed by the exporter or his authorized agent. The different copies of ARE-1 should be of different colours as detailed below:

Original White
Duplicate Buff
Triplicate Pink
Quadruplicate Green
Quintuplicate Blue
It will be sufficient if the copies of the ARE-1 contain a colour band on top or right hand corner in accordance with the above colour scheme.

Besides the above, an invoice under Rule-11 of the Central Excise Act also needs to be prepared.

Concept of Letter of Undertaking

The Letter of Undertaking [LUT] is to be furnished in the Form UT-1 as specified by the Board. It should be filed only to the jurisdictional Dy/Asst. Commissioners. It should not be filed before Maritime Commissioner or any other Officer authorized by the Board. An LUT shall be valid for 12 calendar months provided the exporter complies with the conditions of the LUT, especially the procedure for acceptance of proof of export. In case of persistent defaults or non-compliance causing threat to revenue, the manufacturer exporter be asked to furnish bond with security/surety.