AI OCR 
TaxTMI 
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TaxTMI 
Central Excise
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....entral Excise<br> Query (Issue) Started By: - M Kings Dated:- 4-6-2016 Last Reply Date:- 7-6-2016 Central Excise<br>Got 12 Replies<br>Central Excise<br>Hi All, I am a new Merchant Exporter of Fabrics which is under duty charges, My annual trunover will be below Rs.20 lakh. How I have to get duty exemption certificate? Reply By KASTURI SETHI: The Reply: Sh. Kings Ji, You may contact your juri....
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....sdictional Central Excise Range Officer. He is empowered to issue such Reply By Ganeshan Kalyani: The Reply: Sir, you must request the Officer accordingly. Thanks. Reply By CS SANJAY MALHOTRA: The Reply: Dear Querist, Could you please specify the purpose of Duty Exemption Certificate. Merchant Exporters does not fall into Excise regime as if you fail to Export, your Bond with Excise authorit....
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....ies gets encashed. My friends have shared their views to approach jurisdictional Excise officer. You may proceed ahead may be some concerns of non-issuance be there, hence better if you state the purpose. Reply By M Kings: The Reply: Thanks to all for your response. Hi Sanjay Ji, I am a new Merchant Exporter (getting materials from third party), exporting fabrics from India. Since I will not ....
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....cross threshold limit (Rs.90 lakh) this year, do I need to get excise exemption certificate to produce during customs check to get rid of excise charges..? Reply By CS SANJAY MALHOTRA: The Reply: Dear, Custom can't ask for Duty Exemption Certificate as the liability is on manufacturer to pay required Excise Duty at the time of clearance of goods from factory. In case of export, duty is eith....
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....er debited from Bond or paid from CENVAT/Cash and later on taken as refund / rebate from Excise Office. Merchant Exporter has to clear goods under his ARE-1 or manufacturers ARE-1 for Export. On the face of ARE-1, declaration is given as to non-availment of CENVAT facility. Since you being not registered with Excise, hence Self -declaration is sufficient to Custom Authorities. If you have submit....
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....ted Bond with Excise, then you have to make sure that the same is released after submission of required Export documents. Further Fabric is tax free and you might be availing the same exemption for sourcing of goods from Third party and exporting further. Why should Custom call for Duty exemption certificate from you, fail to understand. Merchant Exporters are not liable to duty until and unless....
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.... the goods are not exported. In that scenario, either you deposit the duty or the bond will be encashed from dept. No such turnover criteria comes into play. Reply By KASTURI SETHI: The Reply: Sh.CS Sanjay Malhotra Ji, Thanks for your comprehensive and crystal clear reply to the query. Sir, I think the querist is inter-mingling SSI exemption based on turnover (When fabric is CE duty free ?) as....
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.... a manufacturer with the clearance of Merchant Exporter. Is it not phobia ? Reply By CS SANJAY MALHOTRA: The Reply: Dear Sh. Kasturi ji, Sir, you are 100% correct and am of the same view, hence trying to dig out the querist exact concern... With your few words as straightway cited would make the querist understand better now.... Reply By M Kings: The Reply: Hi Sanjay Ji, Thanks for such des....
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....criptive answer. I completely agree with Kasturi sir I got confused with SSI exemption based on turnover. Sir can I proceed with my export business without excise registration. Is ARE-1 mandatory I should provide for clearing goods Reply By KASTURI SETHI: The Reply: SSI Units export - Proof of export - Clarifications Circular No. 648/39/2002-CX., dated 25-7-2002 Readymade garments manufactu....
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....rer-exporters allowed drawback on self-declaration of non-availment of Cenvat Circular No. 96/2003-Cus., dated 14-11-2003 Reply By KASTURI SETHI: The Reply: Sh.M.Kings Ji, When any product is fully exempted either by way of exemption notification or tariff rate, 'NIL', there is no Central Excise control over that unit manufacturing those goods. Reply By M Kings: The Reply: Hi Kastur....
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....i sir, Hearty thanks for giving such an elucidated explanations.. I got it very clear.. Now I will move ahead with full confidence.. :-) Reply By CS SANJAY MALHOTRA: The Reply: R/ Sh. Kasturi ji,<br> Discussion Forum - Knowledge Sharing ....