Excise duty liability on export of goods for free of charge

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Querist : Anonymous

Querist : Anonymous (Querist)

20 July 2016 Dear Experts,
I want to know the Excise Duty liability on Export of excisable goods for free of charge to an Unrelated buyer (Price is the sole consideration), Eligibility of rebate if it is liable to duty with all relevant sections, rules and case laws.

Please help me to resolve this. Thanks in advance

Arun Kumar Singh

Arun Kumar Singh (Expert)
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04 August 2016 The excise duty will not be applicable on export of excisable goods but you need to follow some procedure. you can export the goods with payment of duty under rule 18 and get rebate after exported the goods and another procedure is without payment of duty under rule 19 of central excise rules 2002.