Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Sale of a product to SEZ unit without excise invoice

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Sale of a product to SEZ unit without excise invoice
Query (Issue) Started By: - GANESH B Dated:- 19-9-2009 Last Reply Date:- 19-9-2009 Central Excise
Got 1 Reply
Central Excise
An excise .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

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

→ Full Text of the Document

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

→ Full Text of the Document

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

→ Full Text of the Document

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

→ Full Text of the Document

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

→ Full Text of the Document

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.
Discu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates