https://www.taxtmi.com/forum/issue?id=111501 Exporting imported raw material "as such" to a subsidiary is often treated as trading, which typically disqualifies the transaction from export-linked benefits. Direct shipment from the overseas supplier to the subsidiary is operationally feasible if shipping documents (such as bill of lading with notify party, invoice and packing list) substantiate the transfer. CVD/Addl CVD paid on import may be utilised for domestic clearances only where those imported inputs are used in manufacture of exported final products; inputs removed as such for export do not attract export benefits or allow credit utilisation. en-us Tue, 14 Feb 2017 12:52:54 +0530 Thu, 23 Jan 2025 15:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111501 Exporting imported raw material "as such" to a subsidiary is often treated as trading, which typically disqualifies the transaction from export-linked benefits. Direct shipment from the overseas supplier to the subsidiary is operationally feasible if shipping documents (such as bill of lading with notify party, invoice and packing list) substantiate the transfer. CVD/Addl CVD paid on import may be utilised for domestic clearances only where those imported inputs are used in manufacture of exported final products; inputs removed as such for export do not attract export benefits or allow credit utilisation. Discussion-Forum Central Excise Tue, 14 Feb 2017 12:52:54 +0530 https://www.taxtmi.com/forum/issue?id=111501