H Form Sale

[DEEPAK SHARMA]

Search Conducted by Anti Evasion Staff, firm total sale 3 crore, in a financial year, whereas 2 crore sale is against H Form, firm was not registered with Central Excise Department. as there was impression that, H form sale is treated as export, whereas there is complete documents of export like H Form issued by the buyer,s Sales Tax Authority and Bill of Lading firm having 2 crore H Form Sale.  is firm falling under excise ambit?, is there is duty liability after 1.5 crore i.e. rest of 1.5 crore. please clarify if any Judgment/Board Circular/Notification having with forum people please provide us.

[YAGAY and SUN]

You need to check the SSI related provision in this matter. You would have to get the CT-1 in this matter for selling the goods against form H.  For the getting the CT-1 you would had to register your company with the Central Excise Department.

AI Summary

CT-1 movement certificate requirement: registration with central excise is necessary to support H Form sales as non-excisable. The respondent advises examining the SSI provisions and states that sales against H Form require a CT-1 movement certificate; obtaining a CT-1 presupposes registration with the Central Excise Department, so registration is necessary to support non-excise treatment of H Form sales.