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 and SUN]

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 and SUN]

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

AI Summary

Central Excise valuation under Section 4A applies to goods exported to Nepal; export exempt from SWM and Legal Metrology.
Central Excise valuation provisions under Central Excise Valuation Act apply to goods exported to Nepal; Solid Waste Management and Legal Metrology Acts do not apply to exports. The administrative procedure for exports to Nepal changed effective 01 03 2012. A tribunal judgment on valuation was cited but not examined in this summary.