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.

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.