Export through merchant exporter, Central Excise

[madhavvan n]

will the transaction be held as export by the main manufacturer if the manufacturer sells to a merchant exporter and the merchant exporter sells to another merchant exporter who in turn exports the goods outside india

Posts / Replies

[shuvro mukherjee]

Mr madhavan i think that it only the penultimate sale which is treated as export and not the sale before that. Hence i doubt that the transaction in the given case will be considered as export