Export of Rejection Import material

[Swapneswar muduli]

Dear Sir,

We are a manufacturer and we import some RM in our factory in 2012 and we taken the Cenvat Credit on that material. We use these material in manufacture of FG and sell in market after some period we face customer coplain on this product then we testing this product and found that the import material has some defect by which we face the customer complain in market we discuss the import supplier and he also agree that there is some faulty in his product. So now in 2016 we we want to send these balance material which are not using still now.

Please guide how we will send this material to this supplier. on which document we should send.

By paid of excise duty of through ARE-1.

Because as our import is before 4 years re export of import material is not applicable.

So please advise me.

Regards

Swapneswar Muduli

AI Summary

Manufacturer Seeks Guidance on Re-exporting Defective Imports; Utilizes Cenvat Credit and Customs Act for Duty Drawback A manufacturer faced issues with defective imported raw materials, which led to customer complaints. The supplier acknowledged the fault, and the manufacturer sought guidance on re-exporting the unused materials. Responses advised exporting under bond without duty payment, utilizing Cenvat credit for final products, and following procedures under the Customs Act for duty drawback. Concerns about the four-year gap since import and the lack of revenue in the transaction were addressed, emphasizing compliance with export procedures to avoid reversing Cenvat credit. The discussion highlighted the importance of documenting the export process to satisfy excise and customs authorities.