Duty CAlculation on Nepal Export

[sanjay misra]

Whether Section 4A of Central Excise VAluation Act is applicable in case of goods exported to Nepal.

Our commodity is covered under section 4 A if sold to India.

 

sanjay

[YAGAY andSUN]

Yes sir, the provisions of Section 4A are applicable in case of goods exported to Nepal.  Further, SWM act or Legal meterology act will not be applicable in case of export.  From 01-03-2012 the procedure of export to Nepal has been changed.

[sanjay misra]

Mr. Khatri

 Pls go through the Tribunal judgement Gillette_India_Ltd._And_G.S._..._vs_Cce_on_10_August,_2005

what is your opinion

 

 

[YAGAY andSUN]

Please check my reply.  In the Second and Third line I have given the answer.

AI Summary

Section 4A of Central Excise Valuation Act Applies to Exports to Nepal; New Procedure Effective March 1, 2012. A discussion on the applicability of Section 4A of the Central Excise Valuation Act for goods exported to Nepal, initiated by an anonymous user, received three replies. It was confirmed that Section 4A applies to such exports, but the SWM Act or Legal Metrology Act does not. A procedural change for exports to Nepal was noted to take effect from March 1, 2012. A tribunal judgment was referenced for further clarification. The discussion focused on the interpretation and application of these legal provisions in the context of exports to Nepal.