ARE 1 REQUIRED FOR DEEMED EXPORT, Central Excise

[S SHAH]

R/sir,

We want to supply material against deemed export, party insisting that you have prepare ARE-1 and send it for deemed export benifit . party have also EPCG licence . Is there any requirement for submission of ARE-1 at the time of dispatch .

Please guide.

With Regards,

SNEHAL SHAH

Posts / Replies

[Pritesh Shah]

Dear Sir,

Deemed Export :-

Catagory of supply

1.Supply to 100% EOU unit / CT - 3  

2.Supply under PAC(Project Authority Certificate)/International Competative Bidding to power project unit

3. Supply to EPCG License holder under invalidation letter.

For supply under catagory 1 :-

ARE 3  is require 

For supply under catagory 2 & 3 :-

ARE is not required

[Pradeep Khatri]

Depending on the nature of transaction, as stated above, either ARE-1 or ARE-3 would be accompanied with the goods.