H Form Sale, Central Excise

[DEEPAK SHARMA]

Search Conducted by Anti Evasion Staff, firm total sale 3 crore, in a financial year, whereas 2 crore sale is against H Form, firm was not registered with Central Excise Department. as there was impression that, H form sale is treated as export, whereas there is complete documents of export like H Form issued by the buyer,s Sales Tax Authority and Bill of Lading firm having 2 crore H Form Sale.  is firm falling under excise ambit?, is there is duty liability after 1.5 crore i.e. rest of 1.5 crore. please clarify if any Judgment/Board Circular/Notification having with forum people please provide us.

Posts / Replies

[Pradeep Khatri]

You need to check the SSI related provision in this matter. You would have to get the CT-1 in this matter for selling the goods against form H.  For the getting the CT-1 you would had to register your company with the Central Excise Department.