EOU & SEZ clearance Notificaiton no reqd

[venkat eswaran]

Dear Experts,

We are clearing some goods to EOU and SEZ customers without pmt of duty under ARE1 and ARE3.

What is the NT Notificaiton Availed No. to be mentioned and also NT Notification Sl no. to be mentioned in ER1 return?

Pl give your replies

Venkat

for SEZ supplies - 41/2001 CE

AI Summary

SEZ supplies: cite the prescribed central excise notification for duty-free clearance in ER1 reporting procedures.
Clarification sought on which notification reference should be entered in ER1 when goods are cleared to SEZs and EOUs without payment of duty under ARE forms; the forum reply advises that SEZ supplies should cite the central excise notification applicable to SEZ clearances and that ER1 should reflect that prescribed notification for duty-free SEZ supplies.