ANNEXURE-45 CLEARENCE

[BANDI GOPI REDDY]

Dear sir,

We will cleare api under annexure-45 in next week. Plz advise coorrect procedure from bellow two ways.

1) 6% debit from invoice Value

2) ARE-3 Raised

Gopi Reddy.

[Rajagopalan Ranganathan]

Sir,

Annexure 45 relates to application under Central Excise (Removal of Goods at Concessional Rate of Duty for manufacture of Excisable goods) Rules, 2001. Exciseable goods can be removed under this rule only when a notification declaring the goods can be removed under above said rule. If the goods are removed without payment of duty then you have to pay 6% of the price of such exempted goods. If the goods are removed for manufacture of excisable goods which is exported then you need not reverse the credit or pay 6% of the price of such goods.

[GANTI SARMA]

You should get CT-3 from buyer before clearance and prepare Annexure-45 (ARE-3) in quadruplicate. Original and Duplicate should go along with consignment, triplicate is for your range, quadruplicate is for you. Original ARE-3 should come back with attestation of buyer as well as their Central Excise authorities within specified period. This attested ARE-3 you submit with your range office. This is the procedure of ARE-3 clearances.

AI Summary

Clarification Sought on Goods Clearance Procedure: 6% Debit vs. ARE-3 Compliance Under Central Excise Rules A query was raised regarding the correct procedure for clearing goods under Annexure-45 in compliance with Central Excise rules. Two options were considered: a 6% debit from invoice value or raising ARE-3. One response explained that under the Central Excise Rules, goods can be removed at a concessional rate if a notification allows it. If goods are removed without duty payment, 6% of the exempted goods' price must be paid unless they are for export. Another response advised obtaining CT-3 from the buyer, preparing ARE-3 in quadruplicate, and following a specific documentation process for clearance.