07 December 2012
A ltd (Consignor) has manufactured & supplied machinery to SEZ unit on behalf of 'B Ltd'(Advance Authorisation holder), as the 'B Ltd' is original buyer of machinery. The raw material imported by B Ltd was used in final product supplied to SEZ unit. Can this sale be considered as export for B Ltd ? If yes, What document can B Ltd submit to DGFT for redemption of its Advance Authorisation ? As the signature of Excise authority is not available on invoice of B Ltd (A Ltd was consignor).
Thanks for your reply. I have further query relating to above query, that whether an exporter (AO licensee) can utilise ARE-1 of Manufacturer (exporter) for submitting it to DGFT in as a proof of export for redemption of its AO.