Deemed export querry

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One non - SSI company had sold excisable goods to mumbai party which will export the goods to africa i.e.,, deemed export (Under H Form) under rule 19 of cenral excise.

Mumbai party had send us Annexure III Form CT 1 and paid provisional debit of duty amount in Bond Account.

Now, my question is 1. In the invoice company send to mumbai company have to write excise amount or not ?

2. What procedure company had to do like ARE - 1 form and what else procedure/documents company have to submit in excise.

3. Company have to pay duty ?? any claim of rebate is to be done ? if then when ?

 

Experts Please reply....its urgent.

Replies (3)

1. Excise duty will not be mention in the invoice if cleared the goods under bond. 

2. Export is through merchant exporter, ARE-1 for should be signed both by manufactuerer as well as merchant exporter. If gooods are exported under bond of merchant exporter, only he will be liable for action. 

3. Under rule 19 of central excise rules 2002 you can export the goods without payment of duty under bond /LUT.

THNX FOR RPLYING SIR..........

I have a similar problem. The client is selling the goods manufactured by it to its sister concern which is then exporting the same, the only document I have is ARE-1 made by the client, unsigned. What other procedures should I check to make sure that client is compliant with the laws?


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