Procedure for destroying returned exported goods of excise regime

[manish kumar]

Dear Sir, If an Assessee has exported some finished goods on payment of excise duty under rebate in 2016-17. Then after some time finished goods returned. Now a days the said goods has been expired . So The Assessee wants to destroy the goods after debiting excise duty. What procedure should be adopted for destroying the expired goods ? Please reply in details.

AI Summary

Guidance on Destroying Expired Exported Goods: Follow CBEC Excise Manual and Customs Notification 94/96 for Compliance. An individual inquired about the procedure for destroying expired exported goods that were returned and had excise duty paid on them. A respondent referred to the CBEC's Excise Manual, which outlines the destruction process. They also mentioned FAQs regarding the movement of expired goods and the issuance of credit notes under the CGST Act, 2017. Another participant thanked for the information, while a third queried about the status of re-importation and noted that destruction is considered a supply, requiring GST payment. They advised following Customs Notification 94/96 for re-imported goods and managing excise duty rebates accordingly.