Export of Excisable Goods from Jobworker's Premises

[deepak kalambate]

Dear Sir,

We would like to export Excisable Goods from Jobworker's premises.

Please let us know the procedure under C.Ex.

Regards,

Deepak Kalambate

[KASTURI SETHI]

Dear Sh.Deepak Kalambate Ji,

In terms of Board's circular No.676/67/2002-CX., 2002 dated 25.11.2002(Still in force) and Rule 4(6) of Cenvat Credit Rules, 2004, you will have to seek permission from the Assistant Commissioner/Deputy Commissioner for direct export from the job-worker's premises. Board's circular is appended below:-

Exports - Direct export from warehouse to Nepal and from job workers in case of merchant exporters - Clarifications

Circular No. 676/67/2002-CX., dated 25-11-2002

[YAGAY andSUN]

We endorse the view of 'Kasturi Sir'. Further, the Valuation of Goods would be according to the Rule 10A of the valuation rules, just for the sake of determining the liablity of Central Excise Duty in this matter. Also provide an intimation to the VAT Commissioner of the both jurisdictions i.e. your VAT Commissioner and your Job Workers VAT Commissioner. Challan should also be closed accordingly.

[KASTURI SETHI]

I fully agree with the views of M/s.YAGAY AND SUN and also am obliged to them for completion of my reply.

AI Summary

Direct export from job-worker premises requires prior permission, valuation compliance, VAT intimation and challan closure. Direct export of excisable goods from a job-worker's premises requires prior permission from the appropriate departmental authority under the Board circular and the Cenvat Credit Rules. Valuation for central excise liability must follow the prescribed valuation rules. Exporters must intimate the VAT commissioner in both jurisdictions involved and properly close the challan to reflect the export movement from the job-worker premises.