procurement of the excisable goods without payment of duty for the purpose of use in the manufacture of export of goods, Central Excise

[george thomas]

Dear Sir

The procedure for procurement of the excisable goods without payment of duty for the purpose of use in the manufacture of export of goods and their exportation out of India to any country except Bhutan is explained in Notification No. 43/2001. To avail excise duty exemption for the procurement of the excisable goods without payment of duty for the purpose of use in the manufacture of export of goods the following conditions are applicable:

The benefit of input stage rebate cannot be claimed in any of the following situations:

a).where the finished goods are exported under Claim for Duty Drawback,

b). where the finished goods are exported in discharge of export obligations under a Value Advance Licence or a Quantity Based Advance Licence issued before 31.03.95.

c).where facility of input stage credit is availed under CENVAT Credit Rules, 2004

Our export is in discharge of export obligations under a Value Advance Licence.( First fullfill export then import scheme)

We want to know if Our Company can procure packing material without paying excise duty or by paying excise duty and claim drawback at the time of export.The what is procedure to be followed ? We are exporting edible oil consumer packs.

Posts / Replies

[KASTURI SETHI]

Sh.George Thomas Ji,

Pl. go through the replies of Sh.Sanjay Malohotra, CS an expert in this forum. Since you are a regular visitor, you will find easily. Thus your problem will be solved.

[KASTURI SETHI]

Sorry. Spelling mistake. Read as Sh.Sanjay Malhotra CS, Sir.

[Ganeshan Kalyani]

Sir, I too prefer to search for a reply first and if i do find then I post my query. It saves time as you would get your answer instantly instead of post fresh query and awaiting for revert. Nice suggestion given by Sri Kasturi Sir. Thanks.