Goods cleared under annexure-45

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Querist : Anonymous

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Querist : Anonymous (Querist)
14 September 2015 my unit is DTA unit and my finished goods is at Nil rate of duty. I am procuring Raw Materials through issuing Annexure-45 to Supplier. Is it necessary for supplier of Raw Material to supply the goods under ARE-3 Alongwith Annexure-45 or simply he can send the Raw Material on Invoices alongwith Annexure-45

14 September 2015 Rule 19(2) provides that inputs to be used for manufacture of final product to be exported can be obtained without payment of excise duty.



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