Inter Unit Transfer

[RAM SHARMA]

Dear Experts,

We have two unit registered under different range and division in central excise. Can we export sale of our both unit in one Containor under Factory stuffing.

Secondly we want  same procedure in Domestic Sale. Please advice.

Thanks 

[YAGAY andSUN]

Yes, you can do it provided you should have factory stuffing permission. The required documents would be prepared separately and Container number will be mentioned on such documents.

 

[R MUTHURAJ]

As replied by Mr.Pradeep Khatri, You need to get permission from the respective range officers for Exports as per Rule 18 / 19 of e CE Rules. The Exports can be with the documents like Export Invoice, Packing List, ARE-1 (Self sealing), in the case of department sealing - Annexure C-1 is to be enclosed in addition to the above.

In the ARE-1 Forms, you have to clearly mention the Vehicle details and Container No.(if any) for both the units.

In respect of the domestic sale, you are very well do it.

[RAM SHARMA]

Which range Inspector will be the responsible to seal the containor and counter signing  in ARE-1 and Export Invoice.

Thanks

[YAGAY andSUN]

Both the Superintendent will sign the docs but the container will be sealed by the superintendent of the unit where the containers are stuffed at last.

AI Summary

Export and Domestic Sales in One Container Allowed with Factory Stuffing Permission; Follow Rule 18/19 for Export Approval. A company inquires about exporting and domestic sales using a single container for two units registered under different central excise ranges. An expert advises that it is permissible with factory stuffing permission, requiring separate documents with container numbers. Another expert adds that export permission from range officers is needed per Rule 18/19 of the Central Excise Rules, along with specific documentation like Export Invoice and ARE-1 forms. For domestic sales, the procedure is feasible. The container sealing responsibility lies with the superintendent of the unit where the container is last stuffed, with both superintendents signing the documents.