Aashish Padol (EXCISE EXECUTIVE) (206 Points)
20 June 2010We are manufacturer registered under Central Excise. We want to export some goods against "H" form. Anybody pl. infrom me detail information on how to export the material against "H" from. Also pl. give some example if possible. Thanks in advance. my email id - aashish_padol @ rediffmail.com
Sanjay Dwivedi
(Advocate & Consultant)
(143 Points)
Replied 21 June 2010
In the language of C. Excise - you want to act as a merchant exporter. Here it is of no relevance that you are also a manufacturer. You can follow any of the following routes:
(1) You can purchase the goods duty free and export. For this you will have to (i) execute bond B-1, (ii) obtain CT-1. On the basis of CT-1, the manufacturer of the goods would remove the goods without payment of duty under ARE-1. The goods will have to be directly taken to the port.
(2) Alternatively, the goods can be removed on payment of duty and rebate can be claimed. ARE-1 procedure will have to be followed.
You may refer to chapter 7 & 8 of the CBEC Manual of Supplementary Instructions. Better seek advice of a consultant near you.
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