Application for export of goods i.e. are-1 or are-2

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

02 February 2016 A DTA unit procured Raw Materials under Annexure-45 i.e. Concessional rate of duty (Nil),availing facility of Notification No.43/2001 C.Ex.(NT) dated26.06.2001. out of these R/M manufactured Finished goods which he exports under CT-1 i.e. third party export. In this situation, is he required to export goods under ARE-1 or ARE-2 ?

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)
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02 February 2016 ARE-2 Combined application for removal of goods for export under claim for rebate of duty paid on excisable materials used in the manufacture and packing of such goods and removal of dutiable excisable goods for export under claim for rebate of finished stage Central Excise Duty or under bond without payment of finished stage Central Excise Duty leviable on exportgoods.

Form ARE - 1 is basically for the export of the finished goods by the manufacturer or the merchant exporter when you have not utilized input goods procured excise free on export basis

ARE-2 to the manufacturer from whom you procured raw material excise free