How to remove material oot of contry under warranty cases?

This query is : Resolved

vipul (Querist)
Follow

10 July 2015 Dear Sir,

We are manufacturer of Industrial Electronic Drives.

In last year We had export material in Japan. But now we need to issue some spare-parts under warranty.

Here we have some queries, How we issue excisable goods under warranty in Japan

1) In warranty case Duty applicable or not?

2) ARE-1 is required or not?

3) Rebate claim is possible If duty debited on supply of goods under warranty for Export Case

Kindly, help & guide us in above matter.

If possible pls. send Notification No. about the subject

br/vipul

Arun Kumar Singh

Arun Kumar Singh (Expert)
Follow

10 July 2015 The goods will be supply even if free then also duty will be paid on transaction value of the goods. But in case of export of goods under warranty then you can supply the goods without payment of duty under rule 19 of the central excise rules 2002.

vipul

vipul (Querist)
Follow

14 July 2015 ARE-1 is required while dispatch material to abroad under warranty

Upgrade to CAclubindia Pro. Subscribe Now!

vipul

vipul (Querist)
Follow

14 July 2015 Also, Pls. provide C.E. Notification about Nil Duty on dispatch material under warranty