TaxTMI 
TaxTMI 
DEAR EXPERTS,
WE ARE REGISTERED AS A MANUFACTURER. CAN WE PURCHASE TRADING GOODS UNDER NOTIFACTION 43/2001 DT. 26.06.2001 WITHOUT PAYMENT OF DUTY AND REMOVE ALONGWITH OUR MANUFACTURING GOODS.
THANKS
NOTIFICATION NO. 43/2001 DT 26.06.2001 PROCEDURE
22 Sep 2012 
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Duty exemption for excisable goods applies to manufacturing-for-export only; trading purchases are excluded, use merchant exporter procedure instead.
Notification 43/2001 allows duty-free procurement of excisable goods solely for use in manufacturing or processing goods meant for export and does not cover trading transactions; trading goods cannot be brought into a registered manufacturer's premises. Merchant exporters should use the alternative procedure permitting duty-free procurement from a manufacturer against the prescribed transport certificate and consolidate goods after removal from the factory for export. (AI Summary)
Notification 43/2001 allows duty-free procurement of excisable goods solely for use in manufacturing or processing goods meant for export and does not cover trading transactions; trading goods cannot be brought into a registered manufacturer's premises. Merchant exporters should use the alternative procedure permitting duty-free procurement from a manufacturer against the prescribed transport certificate and consolidate goods after removal from the factory for export. (AI Summary)