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Procedural Requirement for removal of Excisable Goods to SEZ Units

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..... Procedural Requirement for removal of Excisable Goods to SEZ Units
Query (Issue) Started By: - SANJAY BAHETI Dated:- 10-11-2012 Last Reply Date:- 10-11-2012 Central Excise
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Central Excise
Dear Experts, One of my client being manufacturer engaged in manufacturing of Hydraulic Pressing Machines covered under Excise Law also.He wants to dispatch/remove such Exciseable Goods f .....

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..... rom Factory Premises to SEZ units either within the same State or Inter State which are exempted both from VAT/CST/Excise levy.Now query is what is the main procedural formalities from the Excise point of view to enable our client to dispatch the Goods to SEZ units as per excise law. Please reply urgently. Thanks in Advance. Reply By Pritesh Shah: The Reply: Dear Sir, Since the supplies to SEZ .....

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..... unit / Developer are considered as exports,the supplier has to follow the normal procedure for export and complete the documentation accordingly.Necessary bond/ Letter of undertaking, in case goods are supplied without payment of duty, are to be executed by the supplier with their Central Excise authorities and ARE1 should be filed completely. If material are supplied under any export incentive s .....

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..... cheme then bill of export must filed at SEZ unit,prior to dispatch of goods.The assessed Bill of Export will be forwarded by SEZ Clearance group/buyer group enabling to arrange dispatch.The above is to ensure that material do not wait at SEZ Gate and steps are taken in advance to ensure smooth operations. Assessed Bill of Export no and date must mentioned in ARE1 and other documents. When a bill .....

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..... of export is assessed for a particular quantity and a partial quantity is shipped the invoice must clearly mention it as a PART Shipment.The supplier has to ensure that the last and final partial shipment is received at SEZ in time so that a copy of the ARE-1/excise invoice and copy of Bill of Export,with an endorsment by the SEZ Customs that goods have been admitted in full to the SEZ,can be for .....

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..... warded to the supplier to submit to his central excise Authority within 45 days as a proof of export.
Discussion Forum - Knowledge Sharing .....

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