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Determination of Export

Customs - Started By: - ramesh chand Gupta - Dated:- 5-5-2016 Last Replied Date:- 9-5-2016 - DELIVERY OF GOODS MADE IN INDIA BUT INVOICE RAISED TO A FIRM OUT SIDE INDIA AND PAYMENT ALSO RECEIVED FROM OUT SIDE INDIA IN US DOLLARS. WHETHER IT IS EXPORT OR DOMESTIC SALES ? - Reply By Ganeshan Kalyani - The Reply = Sir in my view it is domestic sale. Thanks. - Reply By KASTURI SETHI - The Reply = Sh.Ramesh Chand Gupta Ji, I endorse the views of Sh.Ganeshan Kalyani, Sir. In support of his views, I ad .....

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ions 2(18) and 2(19) of Customs Act, 1962 which read as under: - (18) export , with its grammatical variations and cognate expressions, means taking out of India to a place outside India; (19) export goods means any goods which are to be taken out of India to a place outside India; - Reply By KASTURI SETHI - The Reply = Agreed with Sh.Madan Raheja, Sir. For knowledge sake ; Clearance made to SEZ is an exception. Clarified vide Board's Circular No. 1001/8/2015-CX.8, dated 28-4-2015. - Reply B .....

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