TMI Blogclearance made to SEZ on payment of duty under ARE-1X X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, Our company has been registered under central Excise . We have made clearances to SEZ unit during September 2015 under ARE-1 on payment of Excise duty @ 12.5% . They found material supplied by DTA unit is to be repaired/reconditioned. A)What is the procedure to be adopted under what authority ? (We are having repairing/recondition in facility in our factory premises itself). B) Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at will be the procedure in case if we are selling to another SEZ unit or EOU unit after repair or reconditioned ? C) Shall we take Cenvat credit/stock in our books of records against sales returns is based on our central excise invoice or Not regards jagadesh kumar - Reply By Rajagopalan Ranganathan - The Reply = Sir, When the goods procured by a SEZ unit from the DTA are sent back to D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TA as it is or without substantial processing , such goods shall be treated as re-imported goods (as the original supply be treated as export). Their entry into the DTA would be treated as re-import and normal re-import conditions and procedures would apply such as the filing of Bill of Entry. However, when Customs import duty is 'Nil' and while procurement of the goods no export benefits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were availed, then in such cases the goods may be removed on the basis of invoice only and filing of Bill of Entry is not required. Since the returned goods are treated as re-imported goods and if you have paid CVD and SAD on such returned goods you can avail the credit of the same under Cenvat Credit Rules, 2004 . After repairing /reconditioning og the returned goods you can remove the same t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o any other SEZ unit/EOU etc as if you are removing new manufactured goods following the usual procedure. - clearance made to SEZ on payment of duty under ARE-1 - Query Started By: - jagadesh kumar bhojanapalli Kumar Dated:- 6-10-2015 Central Excise - Got 1 Reply - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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