TaxTMI 
TaxTMI 
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?
Sale for Export
25 Jul 2011 
3 Replies 
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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. (AI Summary)
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. (AI Summary)