TMI BlogRemoval of Goods to Foreign Warehouse - RejectedX X X X Extracts X X X X X X X X Extracts X X X X ..... Removal of Goods to Foreign Warehouse - Rejected X X X X Extracts X X X X X X X X Extracts X X X X ..... ot able to take the delivery of the same. The same will be scrapped at abroad . Qurery is that:- 1- do we need to pay excise duty along with interest of the rejected goods laying at Foreign Warehouse. 2- Is there any Sales Tax obligation ? Kindly advise. Regards Pradeep Jain Reply By MUKUND THAKKAR: The Reply: 1- do we need to pay excise duty along with interest of the rejected goods layin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g at Foreign Warehouse. Need not to pay any excise duty if goods has been rejected by overseas buyer and laying at Foreign warehouse. 2- Is there any Sales Tax obligation ? No. Reply By MARIAPPAN GOVINDARAJAN: The Reply: I endorse the views of Shri Mukund Reply By Rajagopalan Ranganathan: The Reply: Sir, As long as the exported goods are rejected and kept as scrap in a foreign country, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... still it is export of goods and no central excise duty or vat is chargeable on the same. if the scrapped goods are returned /re- imported by you then the treatment will be different under Customs Act. Reply By Mahir S: The Reply: If BRC is not received for the said exported goods, then excise duty amount thereon is liable to be paid/debited with interest. Reply By YAGAY AND SUN: The Reply: Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oportionate Export Incentives also need to be paid back along with interest if availed. X X X X Extracts X X X X X X X X Extracts X X X X
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