TMI BlogIntermediate Advance AuthorisationX X X X Extracts X X X X X X X X Extracts X X X X ..... We would like to obtained intermediate advance authorisation from DGFT, What is the excise compliance after obtaining intermediate advance authorisation like preparation of documents to supply of goods to SEZ buyer, submission of documents to DGFT, Excise etc for redemption of this intermediate advance authorisation. - Reply By YAGAY AND SUN - The Reply = On the Bill of Export, the reference to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AA should be mentioned and also on ARE-3. Endorsed copy of Bill of Export by Development Commissioner as proof of supply along with BRC should be submitted to Central Excise Department and DGFT for EODC etc. - Reply By Ganeshan Kalyani - The Reply = I agree with the view submitted by Yagay and Sun. - Reply By CS SANJAY MALHOTRA - The Reply = Dear Kamal, Please note that sales to SEZ are treate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as Physical Exports i.e. just like Exports to Countries outside India. You have to prepare ARE-1 and clear goods either on payment of duty or under BOND/LUT. Do mention Advance Authorisation No. on the copies of Invoices ARE-1. On Receipt of Payment, do request your Bankers to update online E-BRC so that the same may be filed with the copy of ARE-1 duly attested to the DGFT office for redempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion /EODC of Advance Authorisation. You need to submit ARE-1 Original = Duplicate with Central Excise for claiming rebate of duty, if you are not availing drawback against SEZ supplies or for release of Bond. - Reply By Ganeshan Kalyani - The Reply = I would like stretch the discussion to know whether a DTA can transfer some goods to its EOU ? What would be the tax involved in doing so? Please d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscuss. - Reply By CS SANJAY MALHOTRA - The Reply = Dear Mr. Ganeshan, EOU's normally provide CT-3 to DTA units for procuring material duty free. Any DTA unit desiring to clear material to EOU's have option available in FTP ( Foreign Trade Policy ) Chapter 4 to procure material against Advance Authorisation (Refer Notification No. 21/2015-Customs dated 01.04.2015). Clearances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by DTA to EOU against AA is considered as Deemed Export . Finished Goods will be cleared by DTA Units against ARE-3 with specific mention of Advance Authorisation No. on same and on Invoices also. E-BRC needs to be updated on receipt of payment from EOU. Copy of ARE-3/CT-3 alongwith Invoices needs to be submitted with office of DGFT for AA Redemption. Hope above addresses your quer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. No Impact of Excise Duty in respect of sales to EOU. Only Sales tax will be charged which will be claimed back by EOU from concerned Development Commissioner. - Intermediate Advance Authorisation - Query Started By: - kamal chordia Dated:- 24-12-2015 Customs - Import - Export - Customs - SEZ - Got 5 Replies - Customs - Discussion Forum - Knowledge Sharing, reply post by an expert, personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opinion Tax Management India - taxmanagementindia - 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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