LIQUOR MANUFACTURING II

[SARVESH BALDI]

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....

AI Summary

Guidance on IMFL Export: Refunds on Central Excise Duty via Advance License; No Export Duty or Benefits Available. A participant in a discussion forum inquired about the export of Indian Made Foreign Liquor (IMFL) and related excise duties. They sought guidance on potential refunds for central excise duty paid on raw and packing materials when IMFL is exported, and any other export benefits. The response clarified that to claim a refund on central excise duty, the materials should be imported under the advance license scheme. Additionally, there are no other export benefits available, and no export duty is payable under customs for this scenario.