Goods cleared under annexure-45

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

14 September 2015 my unit is DTA unit and my finished goods is at Nil rate of duty. I am procuring Raw Materials through issuing Annexure-45 to Supplier. Is it necessary for supplier of Raw Material to supply the goods under ARE-3 Alongwith Annexure-45 or simply he can send the Raw Material on Invoices alongwith Annexure-45

Arun Kumar Singh

Arun Kumar Singh (Expert)
Follow

14 September 2015 Rule 19(2) provides that inputs to be used for manufacture of final product to be exported can be obtained without payment of excise duty.