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

Export without ARE-1 permitted where unit enjoys full duty exemption under value-based clearance notification, no bond required.
Export without ARE.1 is permitted for units fully exempt from duty under a notification based on value of clearances for home consumption; such exempted units need not file ARE.1 or furnish a bond while their clearances remain within the full exemption limit as part of a simplified export procedure.