Jaggery Sale to exporter

[Guest]

Sir Our Client is selling the products who is a jaggery manufacturer to the person who later exports it to foreign country . Our client s selling him not for export purpose but in normal sales . Please let me know whether our manufacturer client has to opt excise or customs .Customs applies to him ?

[DR.MARIAPPAN GOVINDARAJAN]

In my opinion you have to adopt the central excise provisions.

AI Summary

Excise applicability: Manufacturer's domestic sale to an exporter intermediary is governed by central excise provisions. Whether a manufacturer's domestic sale of jaggery to a purchaser who later exports the goods is governed by central excise or customs; the adviser concludes the manufacturer must apply central excise provisions to those sales.