Claim Excise Benefit on Exports

[Amit B]

Hi !

Wanted to seek guidance on how to claim excise benefit for an export shipment as described below.

There is a manufacturer A, our company B, and a merchant exporter C. All based in India.

Our company B, will be buying certain products from manufacturer A and selling to the merchant exporter C.

Can we claim excise benefit on such shipment, where we are neither the manufacturer nor the final exporter.

Please advise.

Thank you very much !

[YASHAVANTH RM]

Dear Amit,

In my opinion the following are the procedures.

1) Exporter C can avail exemption of CT-3 form from department and can pass to Merchant Exporter-B.

2) Merchant Exporter-B can utilize this and pass the benefit to Manufacturer-A.

3) In all transaction this form should be attested by the Department officers.

[KASTURI SETHI]

Dear Querist,. Are you registered with the Central Excise Department ?

[Rajagopalan Ranganathan]

Sir,

In my opinion the export benefits can be claimed either by A, the manufacturer or C, the merchant exporter. B who is an intermediary cannot avail the export benefits.

[KASTURI SETHI]

I support the views of Sh.Ranganathan, Sir.

[YAGAY andSUN]

Transit sale provision can be applied under FSD OR SSD. Either Manufacturer Exporter or Merchant Exporter can avail the export benefit on submission of NOC from each other.

AI Summary

Company B Questions Eligibility for Excise Benefits on Export Shipments; CT-3 Form and Transit Sale Provisions Discussed A company, B, seeks advice on claiming excise benefits for export shipments involving a manufacturer, A, and a merchant exporter, C, all based in India. B buys products from A and sells them to C, questioning if they can claim excise benefits despite not being the manufacturer or final exporter. Responses suggest that C can obtain a CT-3 form for exemption, which B can use to pass benefits to A. However, opinions differ, with some suggesting only A or C can claim benefits, as B is an intermediary. The transit sale provision under FSD or SSD is also mentioned.