18 September 2013
Respected Sir, As regarding about subject,One of my clients being an excise assessee want to export excisable raw material,then when we export we have to charge according to 'input as such' or we have charge duty according to the transaction value,do we have to mention 'input as such' in A.R.E-1 or not.Please guide me . THANKING U FROM: MEHUL M ASHAR
18 September 2013
According to rule 18 you can export the goods with payment of duty and then take the refund and under rule 19 you can export the goods without payment of duty.