Dear Sir,
We are manufacturer & having four units. We are also registered under LTU. All our units are available under IEC certificate. We want to transfer one of our duty free material (imported against DEEC scheme) to one of our other unit. In hand book of procedure vol-1, Para 4.5- Advance authorization for application with multiple units; it appeared that we can transfer duty free material to our other unit. Please express your views. Please also let me know any other procedure in this regard.
Manufacturer Seeks Clarification on Duty-Free Material Transfer Between Units Under DEEC Scheme, No Excise Duty Payable A manufacturer with four units, registered under a Large Taxpayer Unit (LTU) and holding an IEC certificate, inquired about transferring duty-free material imported under the DEEC scheme to another unit. The handbook suggests such transfers are permissible under advance authorization for multiple units. A respondent confirmed that transfers are allowed under LTU, but the export obligation remains. The manufacturer clarified the transfer is for manufacturing final goods, not job work, and sought confirmation that no excise duty is payable and requested details on the procedure and formalities with excise/DGFT. (AI Summary)
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