TaxTMI 
TaxTMI 
REGARDING EXPORT EXECUTION
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....EGARDING EXPORT EXECUTION<br> Query (Issue) Started By: - SNEHAL SHAH Dated:- 17-4-2013 Last Reply Date:- 18-4-2013 Customs - Exim - SEZ<br>Got 2 Replies<br>Customs<br>Question:- Regarding Export Execution. 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 a....
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....bove, "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 . Nofn.43/2001 CE(NT) 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....
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.... material against ADVANCE License & procured against notification.No.43/2001] for job work (A-DTA unit) 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 Ru....
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....les? ==>All Industry Rate of Draw back can avail/claim or not suppose to @2%. 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/with payment of duty in this way, it may be i....
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....mport against Advance License and may be indigenous procurement with payment of duty with availment of Cenvat credit U/R- 3 of Cenvat Credit Rule, 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(Duty free) & procured with payment....
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.... of duty] for job work (A-DTA unit) 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 Rule, 2002? ==> All Industry Rate of Draw back can avail/claim or not suppose to @2%. In this regards your expert o....
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....pinion/details reply will be highly appreciated & obliged. Thanks and Regards, SNEHAL SHAH Reply By kamal chordia: The Reply: Since if you are procuring / importing raw material under advance licence then there is no Duty Draw Back available and no central excise rebate refund available. Further on export of this you can avail benefit of chapter -3 like FMS, FPS etc if the shipment made by yo....
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....u coveres in this scheme Reply By Medreich Limited: The Reply: In order to provide for utilization of idle capacity of EOU units, job work for DTA Exporter by these units have been permitted, but the facility would be limited to utilization of idle capacity of capital goods etc. In Such a case DTA units is not eigible for All Industry Rte of Drawback. The DTA Exporter is eligible for Payment of ....
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....Brad Rate of Drawbak against duties susffered on inputs, on submission of proof of payment of duty. Further the goods has to be exported from the EOU Itself and cannot be allowed to be taken back o the TA Unt. Refer Circular No. 74/99- CUS dated 5.11.99, Circular No. 31/2000- CUS Dt. 20.4.2000.<br> Discussion Forum - Knowledge Sharing ....