ARE-1 (Details of whose department details to be mentioned), Central Excise

[CS RAHUL AGARWAL]

Sir,

I am confused with the details of excise commissioner to be filled in form.

Range...........????

Division..............Address.................????

Commissionerate....................????

Original (White)/Duplicate (Buff)

Triplicate (Pink)/Quadruplicate (Green)

FORM A.R.E. 1

Application for removal of excisable goods for export by (Air/Sea/Post/Land)*

To

Superintendent of Central Excise

........................(Full Postal Address)

1. Particulars of Assistant/Deputy Commissioner of Central Excise/Maritime Commissioner of Central Excise from whom rebate shall be claimed/with whom bond/undertaking is executed and his complete postal address.

Now, in very begining of this form, do we need to mention the department details of exporter's (who have obtained CT-1 OR of manufacturer's from where goods shall be cleared. Or may be both as point no 1 ALSO asks for details of commissionerate who have issued such bond to exporter. Please guide me Sir.

Posts / Replies

[JSW CEMENT LIMITED]

You need to mention your range, division and commissionerate addresses. In ARE1 all the details pertaining to exporting manufacturer is only mentioned.

Regards,

V.Venkat Raman

[CS RAHUL AGARWAL]

thank you so much sir but dear sir, exporter is not the manufacturer in this case .....exporter is in bombay and manufacturer in kolkata. then whether details of exporter OR manufacturer has to be mentioned ?? please help....

[JSW CEMENT LIMITED]

In ARE1 details of manufacturer has to be given which shall be countersigned by Merchant exporter and presented before the customs authorities for clearance. i.e. the range, division and commissionerate details are to be given of manufacturer from where the clearance for export takes place.

regards,

V.Venkat Raman

[CS RAHUL AGARWAL]

Thank you so much sir. yes even i have got the source of it. Clause 5.9 of CEEC Excise manual state a under:

5.9 It is further mentioned that where the merchant exporter executes bond, it shall be necessary that both the merchant-exporter and the manufacturer sign the ARE.1.

However, the same should be there in 42/2001 also. Anyways, with your help and guidence i could work to it and concluded finally Thank you so much sir once again. And also Sir, as correctly told by you the details of manufacturer's commissionerate detail would be there to the top left-corner of ARE-1 but also in point number 1 of the form, the detail of A.C / D.C with whom the exporter has executed bond shall be there as it clearly warrants for.

[bhart b sharma]

of manufacturer's (jurisdictional R.O. and Division office) as he has to clear duty at nil rate of duty