EXPORT WITHOUT ARE-1

[RAM SHARMA]

Dear Experts,

Pl. tell any rule in which  we can do export without ARE-1.

Thanks

[Surender Gupta]

Units, which are fully exempted from payment of duty by a notification granting exemption based on value of clearances for home consumption, may be exempted from filing ARE.1 and Bond till they remain within the full exemption limit.

PART-Ill

SIMPLIFIED EXPORT PROCEDURE FOR EXEMPTED UNITS

AI Summary

Exempted Units May Export Without ARE-1 Filing or Bond If Within Full Exemption Limit under Central Excise Rules. A query was raised regarding the possibility of exporting goods without filing ARE-1. An expert responded that units fully exempt from duty payment due to a notification based on the value of clearances for home consumption may be exempt from filing ARE-1 and a bond, as long as they remain within the full exemption limit. This is part of a simplified export procedure for exempted units under Central Excise regulations.