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

Factory stuffing permission allows consolidated inter-unit consignments with separate ARE-1s and container sealing responsibilities. Consolidation of inter-unit consignments into one export container is allowed if the stuffing unit has factory stuffing permission; each unit must prepare separate export documents listing container and vehicle details on ARE-1, Annexure C-1 is required for departmental sealing, range officer permission under applicable excise rules is necessary, and both superintendents sign documents while the superintendent of the unit that conducts final stuffing seals the container.