Advance Authorisation

[P S Satyanarayana]

Dear Sir,

We have imported raw material through Advance Authorisation Scheme.  Our Finished Goods is not an excisable product.  We have completed the export obligation (deemed export) and need to file application for  its redemption - ANF 4F. 

Since the product is non-excisable, can we furnish Appendix 23A  duly certified by a Chartered Accountant.  (The Unit is not registered under Central Excise and therefore the verification and Certification of Appendix 23A by the Jurisdictional Excise Authority is not available)

regards

P S Satyanarayana

[DR.MARIAPPAN GOVINDARAJAN]

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

AI Summary

Advance Authorisation: whether Appendix 23A can be certified by a chartered accountant for deemed export redemption. The exporter completed a deemed export obligation under an Advance Authorisation and must file ANF 4F for redemption; the key issue is whether Appendix 23A can be certified by a Chartered Accountant when the finished product is non excisable and the unit lacks Central Excise registration, so jurisdictional excise authority verification is not available.