Payment of central excise duty, Central Excise

[hari hareesh]

Dear Sir, My query is about removal of excisable goods as free trade samples for export to the customer trail and inspection purpose. In the normal way of export under Rule 18 is  ARE-1 Procedure, after custom examination  ARE-1 1st and 2nd copy will come back to us. Then we can submit the same as "Proof of shipment" to the range. If we sent small Quantity as free trade samples through courier mode, we can't raise  ARE-1, because, here there is no foreign exchange involvement. So that customs authority will not accept the  ARE-1. So that how we pay the central excise duty in this case?.

Posts / Replies

[Surender Gupta]

If you are unable to meet out the conditions specified in Rule 19 of Central Excise Rules, 2002 and notification issued thereunder, you have to pay excise duty on samples by issuing simple invoice issued under rule 11.