Sale of Scrap from SEZ Unit , Customs - Exim - SEZ

[Ashok Chopra]

Respected Forum,

I am furniture manufacturing unit in SEZ.  It is first time, I want to sale wooden scrap to DTA, earlier we were disposing it off on challan giving declaration that we will dump it outside SEZ and no money has been charged from any one. now a party is willing to purchase that scrap from us.  I  want to know detailed procedure with copy of notifications/circulars/clarifications.

Authorised Custom Officer is of opine that first of all I should register Name and Address of person purchasing scrap from us. secondly, we should deposit  custom duty and excise duty by way of challan.  We should of Bill of Export with Authorised Custom Office and then we can remove scrap from Unit.

Please let me know, is he correct or unnecessarily he is telling us lengthy procedure?

If, he is not correct, please let me know detailed  procedure with copy of notifications/circulars/clarifications, so that i could be able to satisfy him.

 

Pls guide me accordingly

 

Posts / Replies

[nv n]

Hi , it should be as per the rule 47 of SEZ rules.You need to file the Bill of entry under DTA  sales and can remove with out payment of duty incase of removal of packing material except METALS under rule 49(4) of SEZ rules

 In case pls contact me at varadarajan_n1@hotmail.com