Excise procedure in case domestic procurment of spares/machinery in invalidation of EPCG

[Narendra Soni]

Dear Experts,

Please suggest what procedure is required to do to obtain spares/machinery at NIL rate of duty from domestic supplier under invalidation of EPCG licence.

We have invalidation, what are next steps of excise formalities so that our supplier can remove the item without payment of duty.

Urgent please.

AI Summary

Deemed exports: EPCG invalidation allows duty-free domestic supply subject to specific documentation and refund or drawback options.
Domestic procurement under EPCG invalidation is treated as a deemed export permitting duty-free supply by a domestic manufacturer; either supplier or recipient may claim TED refund from DGFT or the supplier may claim duty drawback. TED claims require the original excise invoice citing EPCG invalidation, excise duty payment certificate, supplier disclaimer on non availment of TED, and bank payment certificate. An installation certificate (Superintendent of Central Excise or Chartered Engineer where applicable) must be produced to DGFT within the prescribed timeframe; bond and ARE-related rules govern merchant-exporter arrangements.