22 March 2012
My Client is a manufacturing company. He used to export material under Rule 19 of Excise Rules under undertaking. ARE-1 is made & submitted to Excise department. Then Proof of export is submitted in due course. In case of FOC export (some samples & testing purpose) I advised to pay duty & then export. Since duty was paid, normal domestic clearence invoice is made & ARE-1 is not made & nor we inform anything to Excise department. But same material has been held at port & superintendent of customs is saying ARE-1 is must. Pls clarify