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

Advance license export procurement and job work: direct export from job-worker premises possible subject to export-control and duty compliance.
Whether a DTA manufacturer may send inputs procured under an Advance Licence or under Notification 43/2001, or duty-paid inputs with Cenvat, to an EOU job-worker hinges on compliance with Advance Licence, notification and EOU/job-work regulations: inputs must be identifiable, export obligations preserved, and customs/central excise procedures and record-keeping followed. Direct export from the job-worker's premises to the foreign buyer is permitted only if EOU export-clearance, licence fulfilment, invoicing and shipping formalities and Cenvat conditions are satisfied.