Deemed export and authorisations need to check

[RAJ KUMAR RAJKUMAR]

We have received the deemed Export Order.

Ours is cement Company. we have recived an order from a contractor for cement using At Gujarat state petroleum corp kakinada.

Contractor wants Nil rate of Excise and sying it is deeemed Export.

What are the Approvals i need to check before desptach.

i dont understand how it is deemed export when both are indian companies.

and what are the documents ned to be prepared for excise.

Billing party is contractor, Project owner is govt company. can we send Zero rate of excise duty for despatches to the contractors not the project owbner.

Pl.clarify.

Regards,

[YAGAY andSUN]

The appropriate Government must be developing SEZ through contractor and therefore, excise duty would not be levied under the provisions of SEZ Act and Rules.  Please check the order and get the confirmation from the Contractor that on what basis supply of cement will be treated as deemed export.  Please ask them to provide you the relevant exemption notification in this regard.

[RAJ KUMAR RAJKUMAR]

Sir,

Thanks for the reply

contractor is saying that Exemption form Central excise  under notification 12/2012-CE DT 17.03.2012 Entry No:336 and Notication no 12/2012-CUS Dt.17.03.2012 Entry Number -358&359

This project is covered under Deemed Exports as per Para 8.2 (f), 8.3&8.44 of FTP 2009-14.

Regards,

[Guest]

Dear Sir,

This is deemed export and supply made against Project Authority Certificate and International Competitive Bidding.

In said shipment Main Contractor is :-X and Sub Contractor is you.

Before supply the material to them you must require below mentioned documents from main contractor :-

1.Certified true copy of Project authority Certificate .Kindly refer Para No.1 (e) and 2

2.Appendix - 27 Certificate by the main contractor to the sub contractor

At the time of preparation of documents you must mentioned that said shipment is deemed export and supply made against Project authority certificate and International Competitive Bidding.

Main Contractor PAC Ref. No  and Sub-contractor Certificate no must mentioned in all documents.

 

AI Summary

Cement Company Questions Nil Excise Rate on Deemed Export Order; Seeks Clarification on SEZ Provisions and Documentation Requirements. A cement company received a deemed export order from a contractor for a project involving a government company. The contractor requested a nil excise rate, claiming the order qualifies as a deemed export. The cement company sought clarification on approvals and documentation required, questioning the deemed export status since both parties are Indian. A respondent suggested the project might be under SEZ provisions, exempting excise duties, and advised verifying the contractor's exemption basis. Another response cited specific notifications and FTP provisions supporting the deemed export claim. It was recommended to obtain a Project Authority Certificate and other specific documents from the main contractor.