PHYSICALL EXPORT

[SNEHAL SHAH]

Dear sir,

We are approx 50% export at various countries . Now some foreign party require some material ( Complimentry ) which is not presanty manufacturing in our plant but we can purchase this material through dealer which is non excisable material .

Now my question is that can we exprot this material with our manufacturing item under rebate claim or UNDER UT-1?

Please guide us .

SACHIN

[Rama Krishana]

Where you are procuring goods from a non excisable unit, there is no need to follow the rebate claim procedure or UT-1. Under rebate claim, you have to pay excise duty first and claim rebate / refund later.

Yes, if you undertake some manufacturing process, you can follow either of the procedure.

AI Summary

Exporting Non-Excisable Goods: No Rebate or UT-1 Needed Unless Manufacturing Process Involved A company exporting approximately 50% of its products inquires about exporting non-excisable materials purchased from a dealer, alongside their manufactured goods, under rebate claim or UT-1. The response clarifies that if the goods are procured from a non-excisable unit, there is no requirement to follow rebate claim procedures or UT-1. However, if some manufacturing process is undertaken, either procedure can be followed.