Deemed export

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 January 2014 We have Received an order for Supply of Cement to a Joint Venture which is financed by Asian Development Bank & it is Exempted from Central Excise under Notification 108/95. I want to know that whether we are required to fill ARE-3 & if so, then whether it is to be given along with each loaded Truck going out from factory?

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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14 January 2014 are-3 is fillup @ time of removal of goods from a factory or a warehouse to another warehouse.

regards,

Querist : Anonymous

Querist : Anonymous (Querist)

14 January 2014 Then which document is required to be filled up in place of ARE-3?

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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20 July 2024 In the context of supplying cement to a Joint Venture financed by the Asian Development Bank (ADB) and exempted from Central Excise duty under Notification 108/95, the documentation required for movement of goods will depend on the specific requirements under Central Excise rules and the conditions of the exemption notification.

Here are the general guidelines based on the information provided:

1. **ARE-3 Requirement:**
- ARE-3 (Application for Removal of Excisable Goods for Export by Land) is typically used for excisable goods being exported. Since your supply is exempt from Central Excise duty under Notification 108/95, it may not strictly require an ARE-3 form.
- However, it's essential to check the specific conditions mentioned in Notification 108/95 to determine if any specific form or declaration is required for such supplies. The notification might prescribe alternative documentation for movement or supply of goods.

2. **Documentation Requirements:**
- Instead of ARE-3, the notification or relevant Central Excise rules might specify an alternative document or declaration that needs to accompany the movement of goods. This could include:
- A delivery challan or invoice indicating the exemption under Notification 108/95.
- Any specific declaration form required by the ADB or the Joint Venture to acknowledge the exemption status.

3. **Procedure for Documentation:**
- Ensure that each loaded truck carrying cement for supply to the Joint Venture is accompanied by the required documentation as per the exemption notification and any other applicable regulations.
- Verify with your Central Excise authorities or the ADB project office for any specific documentation requirements that need to be fulfilled.

4. **Compliance with Conditions:**
- It's crucial to comply with all conditions stipulated under Notification 108/95 to avoid any penalties or non-compliance issues.
- Maintain proper records of all transactions and documentations related to the supply of cement to the Joint Venture financed by the ADB.

Given the unique nature of the exemption under Notification 108/95 and the involvement of a Joint Venture financed by the ADB, consulting with your local Central Excise authorities or a qualified tax advisor would provide specific guidance tailored to your situation. They can clarify the exact documentation requirements and ensure compliance with all applicable regulations.