TaxTMI 
TaxTMI 
EXCISE EXEMPTION-DGFT
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....XCISE EXEMPTION-DGFT<br> Query (Issue) Started By: - HITENDRA DAVE Dated:- 30-7-2012 Last Reply Date:- 2-8-2012 Customs - Exim - SEZ<br>Got 2 Replies<br>Customs<br>We are going to supply Under Noti.No.21/2002-Custom dated 01.03.2002 supplying to the above Nuclear Power Project are entitled for the Demed Export Benefits given in Para 8.3(a), (b) and (c) applicable for the Foreign Trade Policy 2009-....
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....2014 based on Project Authority Certificate (a) My question is Excise duty fully exmpted or not? and no need to reverse 6% (b) If applicable how can we get Refund from DGFT? Whether can we show the Excise duty in Invoice. Reply By Pradeep Khatri: The Reply: Please check Rule 6 (6):- The provisions of sub-rules (1), (2), (3) and (4) shall not be applicable in case the excisable goods removed wi....
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....thout payment of duty are either- (i) cleared to a unit in a special economic zone; or to a developer of a special economic zone for their authorized operations ; or (ii) cleared to a hundred per cent. export-oriented undertaking; or (iii) cleared to a unit in an Electronic Hardware Technology Park or Software Technology Park; or (iv) supplied to the United Nations or an international orga....
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....nization for their official use or supplied to projects funded by them, on which exemption of duty is available under notification of the Government of India in the Ministry of Finance (Department of Revenue) No.108/95-Central Excise, dated the 28th August, 1995, number G. S R. 602 (E), dated the 28th August, 1995; or (v) cleared for export under bond in terms of the provisions of the Central Ex....
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....cise Rules, 2002; or (vi) gold or silver falling within Chapter 71 of the said First Schedule, arising in the course of manufacture of copper or zinc by smelting; or. (vii) all goods which are exempt from the duties of customs leviable under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and the additional duty leviable under sub-section (1) of section 3 of the said Customs Ta....
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....riff Act when imported into India and are supplied,-- (a) against International Competitive Bidding; or (b) to a power project from which power supply has been tied up through tariff based competitive bidding; or (c) to a power project awarded to a developer through tariff based competitive bidding If you find yourself eligible according to the above categories, then you are not required to re....
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....verse the amount under Rule 6. Reply By RAMESH PRAJAPATI: The Reply: Dear Mr Hitendra Dave, First of all, I would like to inform you that Notification No. 21/2002 -Cus has been superseded vide Notification No. 12/2012-Cus Dated 17.03.2012 and Project Authority Certificate is not a proper document for excise duty exemption. Secondly you can not claim customs exemption notification to avail excis....
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....e duty benefit / exemption. Excise duty exemption is avaiable only on the basis of a notification issued under Section 5A of the Central Excise Act 1944. In your case, Notification no. 12/2012 CE can be claimed for excise duty exemption. If you pay excise duty on supplies made under deemed export category, refund of Terminal Excise is available under FTP [Chapter 8 of Foreign Trade Policy and Hand....
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....book of Procedure 2009-14]. If your supply is defined as deemed export in FTP , no need to reverse cenvat credit taken as per Rule 6 of cenvat Credit Rule 2004. Thanks. Ramesh<br> Discussion Forum - Knowledge Sharing ....