Export procedure
This query is : Resolved
06 August 2011
is the following situation legally possible under central Excise Rule, 2002:-
(1)procure the material without paying the duty under rule 19 and export the final product after paying duty and then claim the refund of duty paid on final product under rule 18 of central excise rule, 2002.
(2)procure the material after paying the duty and then claim the refund of duty paid on material under rule 18 of central excise rule, 2002 export the final product without paying duty under rule 19.
(1)procure the material without paying the duty under rule 19 and export the final product after paying duty and then claim the refund of duty paid on final product under rule 18 of central excise rule, 2002.
(2)procure the material after paying the duty and then claim the refund of duty paid on material under rule 18 of central excise rule, 2002 export the final product without paying duty under rule 19.
06 August 2011
Exports are free from taxes and duties.
· Goods can be exported without payment of excise duty under bond under rule 19 or under claim of rebate of duty under rule 18.
· Container containing export goods should be sealed by excise officer. Self-sealing is permissible.
·Excisable Goods should be exported under cover of Invoice and ARE-1 form. Export should be within 6 months from date of clearance from factory.
·Merchant exporter has to execute a bond and issue CT-1 so that goods can be cleared without payment of duty. Manufacturer has to issue Letter of Undertaking.
·Export to Nepal/Bhutan are required to be made on payment of excise duty, except when supply is against international bidding.
· Rebate under rule 18 can be either of duty paid on final products or duty aid on inputs but not both.
· EOU has to issue CT-3 certificate for obtaining inputs without payment of excise duty.
FOR MORE INFORMATION LINK ARE :-
http://www.cbec.gov.in/excise/cx-forms/return.pdf
http://www.cbec.gov.in/excise/cx-act/notfns-2k4/cent21-2k4.htm
http://www.cbec.gov.in/excise/cx-act/notfns-2k4/cent19-2k4.htm
http://www.eximguru.com/exim/central_excise/central-excise-manual/export-under-claim-for-rebate.aspx]
· Goods can be exported without payment of excise duty under bond under rule 19 or under claim of rebate of duty under rule 18.
· Container containing export goods should be sealed by excise officer. Self-sealing is permissible.
·Excisable Goods should be exported under cover of Invoice and ARE-1 form. Export should be within 6 months from date of clearance from factory.
·Merchant exporter has to execute a bond and issue CT-1 so that goods can be cleared without payment of duty. Manufacturer has to issue Letter of Undertaking.
·Export to Nepal/Bhutan are required to be made on payment of excise duty, except when supply is against international bidding.
· Rebate under rule 18 can be either of duty paid on final products or duty aid on inputs but not both.
· EOU has to issue CT-3 certificate for obtaining inputs without payment of excise duty.
FOR MORE INFORMATION LINK ARE :-
http://www.cbec.gov.in/excise/cx-forms/return.pdf
http://www.cbec.gov.in/excise/cx-act/notfns-2k4/cent21-2k4.htm
http://www.cbec.gov.in/excise/cx-act/notfns-2k4/cent19-2k4.htm
http://www.eximguru.com/exim/central_excise/central-excise-manual/export-under-claim-for-rebate.aspx]
06 August 2011
sir i could not understand your reply. please let me know that-
Both situation mentioned by me is valid, or
situation 1 is valid, or
situation 2 is valid, or
neither of them is valid.
Thank You
Niranjan
Both situation mentioned by me is valid, or
situation 1 is valid, or
situation 2 is valid, or
neither of them is valid.
Thank You
Niranjan
06 August 2011
as per rule 19:
(1) Any excisable goods may be exported without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, as may be approved by the Commissioner.
(2) Any material may be removed without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, for use in the manufacture or processing of goods which are exported, as may be approved by the Commissioner.
(3) The export under sub-rule (1) or sub-rule (2) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board.
(1) Any excisable goods may be exported without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, as may be approved by the Commissioner.
(2) Any material may be removed without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, for use in the manufacture or processing of goods which are exported, as may be approved by the Commissioner.
(3) The export under sub-rule (1) or sub-rule (2) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board.
07 August 2011
sir, i want to know that can combination of rule 19 and rule 18 together be used in export procedure or not?
i.e
procure the material without paying the duty under rule 19(2)
manufacture the FP after using such material
export the final product after paying duty and then claim the refund of duty paid on final product under rule 18
Thank You
Niranjan
i.e
procure the material without paying the duty under rule 19(2)
manufacture the FP after using such material
export the final product after paying duty and then claim the refund of duty paid on final product under rule 18
Thank You
Niranjan
08 August 2011
when the materials are procured without payment of duty, then export should be without payment of duty, enabling to discharge the duty liabiliy of goods procured.
once duty is paid from PLA, whole the procedure get mixed up and rebate sanction will face trouble.
once duty is paid from PLA, whole the procedure get mixed up and rebate sanction will face trouble.
Message likes :
1 times
09 August 2011
sir,
i understand that rebate sanction will face problem, as you said, but i want to know that legally it is possible or not? if not, then why?
i understand that rebate sanction will face problem, as you said, but i want to know that legally it is possible or not? if not, then why?
10 August 2011
when the materials are procured without payment of duty, the goods so exported will carry documents for discharge of duty liability used in the export consignment.
another ARE-1 for duty rebate....................?? where it should be posted in shipping bill? and how the customs authorities will handle the two duty engagement documents for one consignment?
another ARE-1 for duty rebate....................?? where it should be posted in shipping bill? and how the customs authorities will handle the two duty engagement documents for one consignment?
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- HSN Details in IFF/GSTR-1 & in GSTR 9
- Refund of AY 22-23
- Tax on capital gains revoked us 54f
- Should I include march foreign salary received in April in my income for FY 2023-24?
- TDR receipts for agreement holder
- Inventory of finished goods
- Confusion around Form 26QB fields
- GST APPLICABILITY ON POLLUTION CHECK SERVICE
- Sale of property furniture sale
- Disallowance of Section 43B(h) to sez units
- Intimation wrongly states taxpayer has offerred u/s. 44ad & states probable resolutiton to do audit
- Refund AY 2012-13 and 2013-14
- DIRECT TAX CODE 2025
- MODEL FILLED AUDIT REPORT FOR TRUSTS IN FORM 10B
- 115TD on cancellation of 12A 80G Registration
- MIS MATCH OF INVOICE NUMBER
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
Trending Online Classes
CAclubindia
