27 August 2016
Dear sir We are manufacturer exporter as per RCMC and into trading of paper and Kraft liner Board in Bangalore and registered with Excise as trader and importing papers ( paid 100% duty +cvd) and selling within India and little exports. Now we received order from SEZ unit and advising us to charge Excise duty ( pro rata) and later get refund from Excise dept. (SEZ co will be issuing us Disclaimer certificate for not availing ED at their end) Kindly advise on this and procedure also if applciable to us Before starting we have seek prior permission from our excise range? and what are the documents to be received from SEZ unit? OR as trader under excise are we elgible for this scheme
27 August 2016
Clearances to SEZ form DTA are physical exports. On such clearances the DTA unit, is eligible to receive Advance Authorization for duty free inputs required to manufacture the product to be supplied to SEZ/ claim of rebate and refund of accumulated CENVAT credit. The permission of the Jurisdictional Central Excise Authority is required in the form of ARE-1. You may refer to CBEC Circular No 1001/8/2015- CX 28 April 2015.