REGARDING EXPORT EXECUTION

[SNEHAL SHAH]

OPTION----1

Suppose: A----------------is a manufacturer(DTA unit)-----(SUPPLIER/EXPORTER))

B---------------- is a job worker(EOU unit)

C---------------is a foreign Customer

==In view of the above, “A “wants to procure all raw materials/Consumables/Spares without payment of duty in this way, it may be import against Advance License and may be indigenous procurement under notification 43/2001-CE(N.T.) dated 26.06.2001 for the purpose of manufacture or processing of export goods & their exportation out of India to any country except NEPAL & BHUTAN.

== May we send above of the same goods [Import material against ADVANCE License & procured against notification.No.43/2001]   for job work (A-DTA) to Job worker-B(EOU)? If  not why ? if  yes & how?

== After final manufacturing said FINISHED GOODS may we export i.e.(A)  directly from job workers premises(“B”-EOU) to “C”? If not why? If yes & how?

==In view of the above “A” can avail which types of benefits as per FTP/EXIM & Central Excise Rules?

 

OPTION----2

Suppose: A----------------is a manufacturer(DTA unit)-----(SUPPLIER/EXPORTER))

B--------------- is a job worker(EOU unit)

C---------------is a foreign Customer

==In view of the above, “A “wants to procure  raw materials/Consumables/Spares without payment of duty in this way, it may be import against Advance License and may be indigenous procurement with payment of duty with availment of Cenvat credit U/R 3 of Cenvat Credit Rules 2004, for the purpose of manufacture or processing of export goods & their exportation out of India to any country except NEPAL & BHUTAN.

== May we send above of the same goods[ Import material against ADVANCE License & procured with payment of duty]  for job work (A-DTA) to Job worker-B(EOU)? If  not why ? if  yes & how?

== May we export i.e.(A)  directly from job workers premises(“B”-EOU) to “C”? If not why? If yes & how?

==In view of the above “A” can avail which types of benefits as per FTP/EXIM & Central Excise Rules?

Please Give your expert advise for above matter .

Thanks and Regards,

SNEHAL SHAH

AI Summary

Manufacturer Seeks Clarity on Exporting Goods via Job Worker, Queries Advance License and Cenvat Credit Use Under Trade Policy A manufacturer (DTA unit) seeks advice on exporting goods processed by a job worker (EOU unit) to a foreign customer. The manufacturer wants to procure raw materials without duty under an Advance License or with duty payment using Cenvat credit, and questions whether goods can be sent for job work and exported directly from the job worker's premises. They seek clarity on the benefits available under the Foreign Trade Policy, EXIM, and Central Excise Rules. The response suggests that the issue requires detailed discussion.