Central Excise

[M Kings]

Hi All,

I am a new Merchant Exporter of Fabrics which is under duty charges, My annual trunover will be below Rs.20 lakh. How I have to get duty exemption certificate?

AI Summary

Merchant Exporters Below Rs. 20 Lakh Turnover Advised on Duty Exemption via Self-Declaration, Not Excise Registration. A merchant exporter of fabrics inquired about obtaining a duty exemption certificate due to their turnover being below Rs. 20 lakh. Respondents advised contacting the jurisdictional Central Excise Officer, clarifying that merchant exporters are not typically under the excise regime unless goods are not exported. It was explained that customs cannot demand a duty exemption certificate, as the manufacturer is responsible for excise duty. The exporter was advised to use a self-declaration instead of excise registration and to clear goods using ARE-1 forms. The discussion clarified confusion around SSI exemption and reassured the exporter about proceeding without excise registration.