excise notification

[kiran shikhare]

Sir,

We are mfg of PLC under tariff no 85371000.

What notification is to be shown in our ER-1 return for

a. Home Consumption

b. SEZ / Export supply and

c. CT-1

[PAWAN KUMAR]

Dear Sir,

As per my view, no need to fill any notification No. Only fill the type of clearance whether export/Bond, Export/LUT, Eport/Rebate, Home Clearance, SEZ/Bond, SEZ/LUT, SEZ/Rebate etc.

AI Summary

Clearance reporting: report only clearance type in ER-1 for manufactured goods; no separate notification number required.
A manufacturer need not enter any notification number in the ER-1 return for home consumption, SEZ/export supply, or CT-1 clearances; instead, the ER-1 must record the type of clearance for each dispatch (e.g., Export/Bond, Export/LUT, Export/Rebate, Home Clearance, SEZ/Bond, SEZ/LUT, SEZ/Rebate, CT-1).