about issuing of different A.R.E-1s due to different tariffs

[MEHUL ASHAR]

Respected Sir,

As regarding above subject, my query is that one of my clients wants to export goods of 2 different tariffs of which one is M.S. & other is S.S. then query is that do he has to issue 2 different A.R.E-1 s of 2 different tariffs or only one A.R.E-1 has to be issued. Please reply.

[Rajagopalan Ranganathan]

Sir,

There is no restriction under rule 18 or 19 of Central Excise Rules. 2002 that two different ARE-1s have to be issued if the export goods fall under different tariff headings/Chapter. They can be exported under single ARE-1.

[KASTURI SETHI]

I support the views of Sh.Ranganathan Sir.

[YAGAY and SUN]

There is no such provision in the excise laws. However, ARE-1 may be issued separately on following scenarios, viz:-

1. If goods falling under different tariff heading are being removed under different export promotion schemes.
2. If goods falling under different tariff heading are being removed under LUT or on payment of duty.

[MEHUL ASHAR]

THANK U SIRS 4 UR REPLIES.

AI Summary

ARE-1 issuance: a single ARE-1 may cover multiple tariff headings, except where scheme or duty treatment differs.
No rule forbids issuing a single ARE 1 when exported goods fall under different tariff headings; exporters may consolidate such goods on one ARE 1. Separate ARE 1s may be issued where goods are exported under different export promotion schemes or where some consignments are under a Letter of Undertaking and others are on payment of duty.