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Clarification on Actual user 9AU ) condition of Advance Authorisation

Customs - Started By: - Atul Deshmukh - Dated:- 20-2-2016 Last Replied Date:- 1-3-2016 - Dear Sir, Request to please guide me on the following point of FTP 2015-2020 This point is in view of Para 4.16 (ii) of FTP and Notification No. 31 Dtd. 01 August 2013 I have manufactured my export product using duty paid input ( raw material ) and taken a CENVAT facility (credit) of the same. Thereafter, I have imported duty free input against Advance Authorisation. My doubt is :- Can I use the input import .....

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ds, inputs actually used in manufacture of the export product should ONLY be imported under Advance Authorisation AND inputs actually imported must be used in the EXPOT Product. DGFT has not used the word dutiable goods instead of Export product in this Notification. (Please also refer to Para 4.12 ( i ) of FTP which state the same logic. ) On the other hand, Para 4.16 ( ii ) of FTP state that in case where CENVAT credit facility on input have been availed for the exported goods, goods imported .....

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uty along with interest and afterwards produce the evidence of same to your DGFT office for Advance Authorisation closure. - Reply By Atul Deshmukh - The Reply = Thanks a lot Mr. Sanjay Malhotra ji for your guidance. However, what about the provision under Para 4.16 ( ii ) of FTP ? It states Dutiable goods and not exported goods. Request to please elaborate your interpretation of Para 4.16 ( ii ) of FTP. Thanks again. Regards, Atul Deshmukh - Reply By CS SANJAY MALHOTRA - The Reply = Dear Mr. At .....

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T Credit on Inputs used in the Exported material cleared under AA and Excise Law provides for admissibility of CENVAT only if the final product is excisable.Hope above addresses your concern. - Reply By Atul Deshmukh - The Reply = Thank you Mr. Sanjay ji for your feedback. I am now clear on this issue. - Reply By surya narayana - The Reply = Dear Atul Ji,The following are my views:1. An exporter can use the duty paid materials for manufacture of export product under Advance Authorization Scheme .....

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oducts/similar product meant for either export or for Domestic market but should not be transferred or sold . In case somebody wanted to sell , they have to pay the duties not paid at the time of import.Hope this clarifies your query.Best regardsSuryanarayana - Reply By Atul Deshmukh - The Reply = Dear Mr. Suryanarayana ji, I thank you for your feedback / views on the issue. I request you to express your views on Para 4.16 ( ii ) of FTP, which state that in case where CENVAT credit facility on i .....

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