TMI BlogSale of a product to SEZ unit without excise invoiceX X X X Extracts X X X X X X X X Extracts X X X X ..... Sale of a product to SEZ unit without excise invoice X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer (also trades without passing cenvat) can purchase a product by paying excise duty from a manufacturer. Can he sell the product to a SEZ customer without issuing a excise invoice? (issues only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commercial invoice without mentioning excise). And the customer also requested to issue the product by sealing (as it is from manufacturer) with unique identity (invoice/delivery challan/note) and del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivers the product at the customer premises(SEZ). Is it possible to do like that or not? Possible reasons/workouts/comments please. Reply By Surender Gupta: The Reply: As I understand from your query, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SEZ customer of the dealer requires the material to be dispatched directory from the source i.e. manufacturer. The proposition is allowed as: The manufacturer would issue an invoice showing the SEZ u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nit as consignee and dealer as buyer. Dealer would issue a commercial invoice with reference to excise invoice of the manufacturer. Now under excise, there are two options, to removal the goods withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t payment of duty under bond / LUT or under claim of rebate. Normal export procedure i.e A.R.E.1 / A.R.E.2 form procedure would be followed if the benefit under central excise to be availed. X X X X Extracts X X X X X X X X Extracts X X X X ..... ssion Forum - Knowledge Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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