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
Clarification Sought on Submitting Appendix 23A for Redemption under Advance Authorisation Scheme without Excise Registration An individual inquired about filing an application for redemption under the Advance Authorisation Scheme after fulfilling export obligations with non-excisable finished goods. They asked if they could submit Appendix 23A certified by a Chartered Accountant, given their unit is not registered under Central Excise, and thus lacks verification by the Jurisdictional Excise Authority. The sole reply questioned whether the issue had been resolved and requested further information if clarification was still needed. (AI Summary)