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

Annexure-45 clearance requires duty or a completed consignment authorization with buyer and authority attestation. Annexure-45 clearance permits concessional removals subject to either duty liability where goods are removed without procedural safeguards or exemption where goods are removed for manufacture of excisable goods for export. The procedural route requires obtaining a buyer declaration, preparing ARE-3 in quadruplicate, sending original and duplicate with the consignment, retaining triplicate and quadruplicate appropriately, obtaining buyer and Central Excise attestation on the original within the prescribed period, and submitting the attested ARE-3 to the range office to regularize the removal.