FORM ARE 1

[MOHD ISRAIL]

DEAR SIR

WE WANT SALE OUT OF COUNTRY SO HOW RIBET IN EXCISE AND PLEASE TELL ME ABOUT FORM ARE 1 AND IF WE PURCHASE FROM THIRD STAGE DEALER THEN WELL BE 100% BENIFEET IN EXCISE GET US.

[KASTURI SETHI]

ARE stands for Application for Removal of Excisable Goods.Duty paid goods can be exported. First Stage Dealer are meant for passing on credit. There is no term Third Stage Dealer in Central Excise. If any person purchases the goods from second stage dealer that person can use the credit but cannot pass on. Third stage dealer cannot pass on credit.Benefits of export would be available to that who exports the goods with disclaimer certificate from manufacturer of the goods.Those manufacturers who remain below threshold exemption also export and get various benefits.

[KASTURI SETHI]

In continuation to my reply, I further add that application should be made to the superintendent, Central Excise Range under whose duty paid goods are stored. Direct export is also possible but that procedure complicated.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the view of Shri Sethi.

[Himansu Sekhar]

Sethi sir is absolutely correct. Consultation with range superintendent is essential . the rebate is not a complicated procedure if proper consultation is done with experts.

[YAGAY andSUN]

Hope that following link will certainly put some light on Third Stage Dealer. This is just for your kind information.

https://www.taxtmi.com/article/detailed?id=7286

AI Summary

Excise rebate on export: ARE filing and compliance determine eligibility while credit transfer is restricted by dealer stage. Excise rebate for exportable duty paid goods is processed via an Application for Removal of Excisable Goods (ARE) to the superintendent of the Central Excise range where goods are stored; direct export is possible but procedurally complex. Cenvat credit treatment varies by dealer stage: First Stage Dealers pass on credit, purchasers from Second Stage Dealers may use credit but cannot pass it on, and Third Stage Dealers cannot pass credit. Export benefits often require a manufacturer disclaimer and compliance with procedural requirements.