Hai experts,
I have a doubt regarding the intimation/declaration formalities to be followed when a registered manufacturer is about to produce another (new) dutiable final product; a major portion of which is to be removed under notification 64/95- CE dated 16-3-’95 (exemption to goods supplied for defence and other specified purposes) and the balance to DTA. What are the documents to be submitted to the Excise department and the formalities to be completed? Where should I refer for the answer?
Manufacturer Guidance: Amend Registration for New Product via ACES Portal; Follow Notification 64/95-CE for Duty Exemptions. A registered manufacturer inquired about the formalities and documentation required when producing a new dutiable final product, with a portion exempt under notification 64/95-CE for defense purposes and the remainder for Domestic Tariff Area (DTA). The response advised that no new declaration is necessary if already registered. Instead, the manufacturer should amend the registration to include the new product via the ACES portal. When filing returns, they should indicate goods removed without duty under the specified notification and pay the usual duty on the rest. (AI Summary)