I am exporter. I make export against H form which is deemed export. We send goods from bangalore to mumbai. There the mumbai company exports the goods to dubai.
So i want to know whether excise is applicable on my deemed export.
If yes then what are the formalities for removing the goods from my unit.
09 April 2011
You can fileRefund of terminal excise duty ie., Central Excise duty, if paid any, on the goods supplied under Deemed Exports is refunded by the DGFT or his regional Officers.
Thank you for your reply. I have already made the deemed export without any excise duty. As our auditor had said me there is no excise bill required in deemed export.
09 April 2011
Your Auditors are right as form 'H' is required for sales tax purposes, whereas ARE-1 is required as proof of export from the party. If you do not submit proof of export within six months from the bill date, the excise department will charge excise duty from you.