Procedural Requirement for removal of Excisable Goods to SEZ Units

[SANJAY BAHETI]

Dear Experts,

One of my client being manufacturer engaged in manufacturing of Hydraulic Pressing Machines covered under Excise Law also.He wants to dispatch/remove such Exciseable Goods from Factory Premises to SEZ units either within the same State or Inter State which are exempted both from VAT/CST/Excise levy.Now query is what is the main procedural formalities from the Excise point of view to enable our client to dispatch the Goods to SEZ units as per excise law. Please reply urgently. Thanks in Advance.

AI Summary

Manufacturer Seeks Excise Guidance for SEZ Dispatches: Follow Export Procedures, Execute Bond, File ARE1, Submit Proof in 45 Days. A client, a manufacturer of hydraulic pressing machines, seeks guidance on excise procedures for dispatching goods to SEZ units, which are exempt from VAT/CST/Excise levy. The expert advises that supplies to SEZ units are treated as exports, requiring adherence to export procedures and documentation, including executing a bond or letter of undertaking with Central Excise authorities and filing ARE1. If under an export incentive scheme, a bill of export must be filed before dispatch. Proper documentation ensures smooth operations and compliance, with proof of export submitted to authorities within 45 days.