LIQUOR MANUFACTURING II

[Guest]

sir

in continuation of my earlier query i submit that we manufacture IMFL & same is exported outside india.Since it is exported out there is no state excise on such export of liquor.However, plz guide me on the foll matters:

1.central excise duty paid on raw material & packing material - is there any refund available if IMFL is now exported ? if yes what provisions , sections , notification etc will help me..

2.under export , is there any other benefit available?

3.export duty payable under customs , if any....

[atul dawda]

Regarding sr# 1 if you want to claim the central excise duty paid on raw materail and packing material you should have imported the same under advance licence scheme.

2. under export there is no other benefit avaliable

3. no export duty is payable under customs.

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AI Summary

Central excise duty refund requires import under advance licence for exported IMFL; no export duty payable under customs. Central excise duty paid on raw materials and packing materials for exported IMFL is recoverable only if those inputs were imported under the Advance Licence Scheme; otherwise no refund is indicated. Exports of IMFL are not subject to State excise, no other export benefits were identified, and no export duty is payable under Customs.