Dear Sir,
As trader if we are exporting goods(SMF/VRLA Batteries) to NEPAL via road transport ,
1)what is the procedure?
2)Do we are eligible to get benifit of excise duty?what type of form we need to attach for it?
regards
Guru
9 Replies
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 29 July 2009
Export to Nepal is to be done after payment of duty, if payment is received in Indian rupees. Such export is to be made on Nepal Invoice, after payment of duty where Government of Nepal gets the rebate of excise duty.
It is possible to send goods without payment of duty if payment is received in hard foreign exchange.
CA.Aakhilesh
(C.A. )
(403 Points)
Replied 29 July 2009
under excise act 1944, duties levied whn goods are removed from the factory.............n above case duty is leviable under export :- export to nepal and bhutan are not call export so duty is leviable.
Rajesh Kumar
(Advocate- Tax)
(7806 Points)
Replied 29 July 2009
Akhi is right, in general. However, if the payment ia received in convertible foreign exchange or supply is against specified global tender, goods can be exported without payment of duty as per notification 45/2001 (NT) dated 26.06.2001. Further such export can also be made by merchant exporter (trader as the querist say) as explained in CBEC circular 810/7/2005 dated 01.03.2005.
P.Bashista
(Advocate)
(367 Points)
Replied 30 July 2009
India has Rupee transaction with Bhutan and Nepal. So incentives are not available if goods are exported to these countries. The rebate is given to the Government of Nepal and not to the exporter.
Detailed procedure for export to Nepal and Bhutan is prescribed in Para 4 of Notification No. 20/2004-CE(NT) dated 06-09-2004, supplemented in chapter 8 Pat II of Central Excise manual.
But if the payment is received in foreign exchange then the export can be made without payment of Duty and the detailed procedure and the conditions are given under Notification No.45/2001-CE(NT) dated 26.06.2001 and it is further elaborated in Chapter 7 Part IV of the Manual.
John Philip
(Trade Consultant)
(47 Points)
Replied 08 September 2009
Customs allow the trader to export without payment of excise duty.and you can claim the duty drawback,DEPB as export benefit
gijo thomas
(commecial officer)
(30 Points)
Replied 21 September 2009
Dear Sir,
We are Govt. undertaking group, in Csez, cochin, wish to export some Gloves consignment, purchased from other Csez unit cochin, way of mode is road transport.
is ARE- 1 OR 2 is mandatory...?? or only nepal invoice, is this need to sign by central excise authorities..?
John Philip
(Trade Consultant)
(47 Points)
Replied 21 September 2009
Cargo will be sealed SEZ commissioner, only Nepal Invoice is required
gijo thomas
(commecial officer)
(30 Points)
Replied 22 September 2009
dear Mr. John,
As per c.ex.rule, it shows that there is one bond need to be executed as same as duly value, which is not applicable for CSEZ units ..?
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