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

Exporting Excisable Goods from Job Worker: Get Approval & Follow Rule 4(6) Cenvat Credit Rules, 2004 for Compliance. A query was raised regarding the procedure for exporting excisable goods directly from a job worker's premises. It was advised that permission must be obtained from the Assistant Commissioner or Deputy Commissioner as per Board's circular No.676/67/2002-CX and Rule 4(6) of the Cenvat Credit Rules, 2004. Additionally, the valuation of goods should follow Rule 10A of the valuation rules for determining Central Excise Duty liability. It was also recommended to inform the VAT Commissioners of both jurisdictions and to close the challan accordingly. The responses were in agreement with these guidelines.