I AM AN EXCISE MANUFACTURE RECEIVE ORDER FROM AN UNIT IN SEZ ASKING FOR SUPPLY OF GOODS WITHOUT CHARGING ANY EXCISE DUTY WHAT IS THE PROCEEDURE TO BE FOLLOWED
1 Replies
U S Sharma
(glidor@gmail.com)
(21063 Points)
Replied 14 August 2012
1. Goods supplied to SEZ unit are considered as export
2. Accordingly, such supply will be without payment of any central excise duty
3. You may supply the goods under ARE - 1 procedure
4. Distribution of ARE - 1, raising of cenvattable invoice, central excise sealing ( at your option) and submission of Annexure -19 is same as in the case of general direct export
5. Cusoms-attested ARE - 1 is treated as proof of export. You may get the same from your SEZ unit customer and submit to your jurisdictional central excise office
6. In case you want to claim benefits such as drawback or depb, you have to file Bill of Export ( which is similar to shipping bill) duly assessed by your range office or by the customs authorities in charge of your customer - unit.
7. The supplies can also be made against rebate route
8. For futher details you may refer to rule 30 of SEZ rules and CBEC circular of December 2006
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