CST & advance licence

[Mukesh Mudi]

I want to export goods under the exports benefits.

1)  CST on procurement of raw material for use in export finish goods.

2)  DGFT scheme benefit of DEEC licence.

Now I have question that we are not registered with central excise as our output product attracts 'NIL ' rate of duty. 

Now can we available both benefit. I.E waiver in CST in terms of 'FORM H' and advance license while import of goods and get benefit of all duty waiver including additional duty (4%).

I have confusion in terms of getting both benefits on a single export of 2% CST and while Imports on (additional Duty-4%).

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.

AI Summary

CST waiver and advance licence overlap questioned; can both export and import duty exemptions be claimed simultaneously? Whether an exporter not registered under central excise because the finished product attracts nil duty can claim both a FORM H waiver of Central Sales Tax on inputs and DGFT advance licence/DEEC benefits (including waiver or credit of additional import duty) for the same export-import transaction, and whether absence of central excise registration affects entitlement to these combined reliefs.