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

Exports to SEZ units require export formalities: bond/LOU, ARE 1 filing, assessed Bill of Export and SEZ customs endorsement.
Supplies to SEZ units are treated as exports; the supplier must execute a bond/Letter of Undertaking if supplying without payment of duty and file ARE 1. When using export incentive schemes, an assessed Bill of Export must be filed at the SEZ prior to dispatch and its assessment details recorded in ARE 1. For partial shipments invoices must be marked PART Shipment and the supplier must secure SEZ Customs endorsement on export documents and submit them to Central Excise as proof of export.