ARE I COMPULSORY IN EXEMPTED GOODS EXPORT

[SNEHAL SHAH]

R/sir,

My client co. involved in Mfg of Readymade Garments and Textile product .

Now co. enjoy Notification no.30/2004 and No Cenvat credit availed and No duty payment at the time of removal of Goods .

Now question arise at the time of Export . Can we Export the goods without prepare ARE-1 ? Now a days we are export the goods only foll: documents :

1. Export Invoice and packing list

2. Excise Invoice

3. Anexure - I For Duty Draw back( Declaration - Circular No.54/2001 Cus, Dated 19/10/2001 )

Plz guide to us is it right procedure for Export without prepare ARE-1 ?

Is it any future liability , if we are not prepare ARE-1 ?

Thanks and Regards,

SNEHAL SHAH

AI Summary

Clarification on ARE-1: Not Required for Exporting Exempted Garments Under Notification No. 30/2004, No Future Liabilities Involved. A client involved in manufacturing readymade garments and textiles, benefiting from Notification No. 30/2004, inquired about the necessity of preparing ARE-1 forms when exporting exempted goods. Currently, exports are accompanied by an export invoice, packing list, excise invoice, and Annexure-I for duty drawback. The query sought guidance on whether this procedure is correct and if there are any future liabilities for not preparing ARE-1. The response clarified that ARE-1, an application for the removal of excisable goods, is unnecessary since the goods are non-excisable.