Sale for Export

[Guest]

Is any exemption in excise duty for export sale?

I create bill to the agent of export. In such situation this exemption is applicable or not?

Can you give the notification number, if any?

[ROHAN THAKKAR]

Dear Sir,

What gets exported is the goods and not the duty. Howeve, Government has designed checks and balances whereby it is ensured that goods can be procured either without payment of duty, or if the duty has been paid, it gets refunded back. 

 

It is requested to narrate the entire facts in detail as to what is your constitution, whether you are registered with excise or not, what is the nature of commodity, What is its Tariff classification, whether any other scheme of FTP are being availed by you or not, from where the goods are intended to be procured, the nature of goods to be procured, your clearances etc. so that a proper opinion can be given by the respondent.

[YAGAY andSUN]

Please raise your issue with elaborated facts.

[Swamy RR]

good evening, mr. prasad,

 

1.  Generally, all exports are exempt from duty.

2.  Only some items such as iron ore are subjected to export duty

3.  To ensure that the goods cleared for exports are really exported  either directly or through other exporters, the government has issued guidelines either through notification or circular.

4.   Procedure such as raising invoice, ARE - 1, getting CT -1 certificate, is prescribed.

5.   For more details, you can look at chapter 7 of CBEC Manual of supplementary instructions

Thanks and regards,

 

Swamy RR

 

 

 

AI Summary

Export duty exemption: exports are generally free of excise duty, subject to commodity-specific duties and procedural conditions. Exports are generally exempt from excise duty, subject to commodity specific export duties; the regime combines substantive exemption with procedural safeguards implemented via notifications and circulars. Prescribed export documentation and steps-commercial invoice, ARE 1, CT 1 certificate-ensure goods are actually exported, with operational guidance in the CBEC manual. Application of the exemption requires factual details including excise registration, nature and tariff classification of goods, use of FTP schemes, procurement source and clearances to determine applicable procedures or exceptions.